Sheridan Corporation has 21 employees who each earn $130 a day. The following information is available. 1. At December 31, Sheridan recorded vacation benefits. Each employee earned 6 vacation days during the year. 2. At December 31, Sheridan recorded pension expense of $117,500, and made a contribution of $79,500 to the pension plan. 3. In January, 17 employees used 1 vacation day each. Prepare Sheridans journal entries to record these transactions. (Credit account titles are automatically indented when