6. Prepare the following journal entries as required. a. The company grants two (2) weeks of vacation each year to employees. The company has 6000 employees with an average earnings per employee of $ 800 per week. In 2021, half the employees took one week of vacation and carried over one week. Make the necessary adjusting entry for 2021. b. The company sells chemicals in reusable containers. The company collected $ 400,000 as deposits on containers. Make the necessary journal entry when the deposits were collected. c. The company sold $3,000,000 of gift cards in 2021. Record the liability for gift card sales.