Vacation Pay and Pension Benefits, Osterman Company provides its employees vacation benefits and a defined contribution pension plan. Employees earned vacotion pay of $17,500 for the period. The pension formula calculated a pension cost of $239,000. Only $14,340 was contributed to the pension plan administrator. (a) Provide the journal entry for the vacation pay. If an amount box does not require an entry, leave it blank. (b) Provide the joumal entry for the pension benefit. If an amount box does not require an entry, leave it blank