A company gives each of its 80 employees (sume they were all employed continuously through 2017 and 2018) 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 hours per day. In 2017, they made $13 per hour and in 2018 they made $16 per hour. During 2018, they took an average of 9 days of vacation cach. The company's policy is to record the ability existing at the end of each year at the wage rate for that year. What amount of vacation ability would be reflected on the 2017 and 2018 balance sheets, respectively? 599840; $152960 $12200, 5153600 3122880: 5152960 199640, 153600