Vacation Pay and Pension Benefits Putnam Company provides its employees with vacation benefits and a defined benefit pension plan. Employees earned vacation pay of $46,300 for the period. The pension formula indicated a pension cost of $340,220. Only $295,500 was contributed to the pension plan administrator. Required: a. Provide the journal entry for the vacation pay. If an amount box does not require an entry, leave it blank. b. Provide the journal entry for the pension benefit. If an amount box does not require an entry, leave it blank