A company gives each of its 20 employees (assume they were all employed at January 1, 2018) 12 days of vacation a year. The vacation accumulates and may be taken starting January 1 of the next year. The employees work 8 hours per day. In 2018, they made 14 per hour and in 2019 they made 16 per hour. During 2019, each employee take an average of 9 days of vacation. The company's policy is to record the liability existing at the end of each year at the wage rate for that year. What amount of vacation liability would be reported on 2019 statement of financial position? Your