Vacation pay and pension benefits

Regling Company provides its employees vacation benefits and a defined benefit pension plan. Employees earned vacation pay of $$21,000$ for the period. The pension formula determined a pension

cost of $$251,000.$ Only $$15,060$ was contributed to the pension plan administrator.

a$.$ Journalize the entry to record the vacation pay. If an amount 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.