Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

Athena Company provides employee health insurance that costs $14,200 per month.

ID: 2482939 • Letter: A

Question

Athena Company provides employee health insurance that costs $14,200 per month. In addition, the company contributes an amount equal to 5% of the employees' $142,000 gross salary to a retirement program. The entry to record the accrued benefits for the month would include a:

Debit to Employee Retirement Program Payable $7,100.

Credit to Employee Benefits Expense $14,200.

Debit to Payroll Taxes Expense $21,300.

Debit to Employee Benefits Expense $21,300.

Debit to Medical Insurance Payable $14,200.

Explanation / Answer

Total Employee Benefit Expenses for the month = 14,200 + (142,000 x 5%) = $21,300

Entry:
Debit: Employee Benefits Expense $21,300
Credit: Employee Retirement Program Payable $7,100
Credit: Employee Health Insurance Payable $14,200

Thus, Option 4.