Chester Co.’s salaried employees earn four weeks vacation per year. It pays $192,000.12 in total employee salaries for 52 weeks but its employees work only 48 weeks. This means Chester’s total weekly expense is $4,000 ($192,000y48 weeks) instead of the $3,692.31 cash paid weekly to the employees ($192,000/52 weeks). Record Chester’s weekly vacation benefits expense.