Vacation pay and pension benefits Reging Company provides its employees vacation benefits and a defined benefit pension plan, Employees earned vacation pay of $17,500 for the period. The pension formula determined a pension cost of $238,000. Only $14,280 was contributed to the pension plan administratar: a. Journalize the entry to eccord the vacotion pay. H an ameunt box does not require an entry, leave it blank. b. Journalize the entry to record the pension benefit, if an amount box does not require an entry, leave it blank