Wacation Pay and Penshon Benefits Manfield Company provides its employees vacation benelits and a defined contribution penwon plan. Employees eamed vacation pay of 522,000 for the period. The pension formula calculated a pension cost of $263,000. Only $15,780 was cantributed to the pension plan administratoc. (a) Provide the joumal entry for the vacation pay. If an amount box does not require an entry. leave it blank. (b) Provide the journat entry for the pension benefit. If an amount box does not require an entry, leave it blankici