Saved Exit An employer agrees to pay $14,600 for medical insurance and contribute an additional 3% of the employees $146,000 gross salaries to a retirement program. The entry to record these accrued benefits is: Multiple Choice O Debit to Employee Benefits Expense $18,980. O Debit to Employee Retirement Program Payable $4,380. O Debit to Medical Insurance Payable $14,600. O Debit to Payroll Taxes Expense $18,980. O Credit to Employee Benefits Expense $14,600