Chavez Co.’s salaried employees earn four weeks’ vacation per year. It pays $312,000.00 in total employee salaries for 52 weeks but its employees work only 48 weeks. This means Chavez’s total weekly expense is $6,500 ($312,000/48 weeks) instead of the $6,000 cash paid weekly to the employees ($312,000/52 weeks). Record Chavez’s weekly vacation benefits expense.