A company gives each of its 65 employees 10 days of vacation a year if they are employed at the end of the year. The vacation accumulates and may be taken starting January 1 of the next year. The employees work 8 hours per day. In 2019 , the rate of payment was $17.5 per hour and in 2020 it was $20 per hour. During 2020 , employees took an average of 9 days of vacation each. 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 llability would be reflected on the 2019 and 2020 balance sheets, respectively? A. $96,200;$114,400 B. $91,000;117,000 c. $91,000;$114,400 D. $96,200;$120,000