A company gives each of its $80$ employees $($assume they were all employed continuously through $2018$ and $2019)12$ 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 $2018,$ they made $$17\mathrm{.}50$ per hour and in $2019$ they made $$20$ per hour. During $2019,$ they took an average of $8$ days of vacatlon each. The company's pollcy is to record the liability existing at the end of each year at the wage rate for that year. Under U$.$S$.$ GAAP, what amount of vacation liability would be reflected on the $2018$ and $2019$ balance sheets?