Vander Company provides medical care and insurance benefits to its retirees. In the current year, Vander agrees to pay $10,600 for medical insurance and contribute an additional 4% of the employees' $211,000 gross salaries to a retirement program. (1) Record the entry for these accrued (but unpaid) benefits on December 31. (2) Assuming $6,100 of the retirement benefits are not to be paid for five years, how should this amount be reported on the current balance sheet? Complete this question by entering your answers in the tabs below. Required 1 Required 2 Record the entry for these accrued (but unpaid) benefits on December 31. View transaction list Journal entry worksheet < 1 Record the costs of employee benefits. Note: Enter debits before credits. Date December 31 General Journal Debit Credit