19. An employer ofte taken vacation, however, year may be carried forw tion allotment and thus mware project) may begin when two criteria are met. What are these two criteria "proyer offers each of its 50 employees 20 vacation days per year. As of January, no employees have ution; however, each employee has earned 1.5 days. Vacation days that are unused at the end of the be carried forward to the following year. The employer encourages employees to use their full vaca- nt and thus does not anticipate forfeitures. Must the employer record a liability for the employees' Vacation days earned thus far