Vacation Pay and Pension Benefits Osterman Company provides its employees vacation benefits and a defined contribution pension plan. Employees earned vacation pay of $22,000 for the period. The pension formula calculated a pension cost of $251,000. Only $15,060 was contri buted 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 Cash entry for the pension benefit. If an amount box does not require an entry, leave it blank. (b Salaries Expense Salaries Payable Vacation Pay Expense Vacation Pay Payable Estimated Warranty Liability Oven Roasted sold $255,000 of consumer electronics during July under a two-year warranty. The cost to repair defects under the warranty is estimated at 5% of the sales price. On November 10, a customer was given $176 cash under terms of the warranty (a) Provide the journal entry for the estimated warranty expense on July 31 for July sales. If an amount box does not require an entry, leave it blank. July 31 (b) Provide the journal entry for the November 10 cash payment. If an amount box does not require an entry, leave it blank. Nov. 10 Cash Product Warranty Expense Product Warranty Payable Supplies Wages Expense