Sunland Corporation provides a defined contribution pension plan for its employees. Under the plan, the company deducts $6\%$ of each

employee's gross pay for each bi$-$weekly pay period. The company then contributes $7\%$ of the employees' gross pay to the pension

plan. The combined contributions are then submitted to the pension trustee within $10$ days of the end of the month in which the pay

was earned.

For the first pay period of October $($from Sunday October $1$ to October $14,2023),$ Sunland's total gross payroll was $$180,000.$ Total

gross payroll for the period October $15$ through October $28,2023,$ was $$190,000.$ The total anticipated payroll for the period October

$29$ through November $10,2023,$ was $$185,000($employees worked Monday through Friday each week$).$ On November $10,2023,$

Sunland submitted the pension contributions to the trustee for the month of October $($including accruals up to and including October

$.$

$($a$)$

Prepare the October $14$ journal entry to record the payroll, including employee and employer contributions to the pension plan.

For simplicity, ignore income taxes and other statutory deductions. $($List all debit entries before credit entries. Credit account titles are

automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles

and enter $0$ for the amounts.$)$

Date

Account Titles and Explanation

Debit

Credit

October

$14$

$($To record payment of salaries and wages expense$)$

$($To record company portion of pension benefit expense$)$