A$.$ Snow Co$.$ began operations on January $2,2020.$ It employs $15$ people who work $8-$hour days. Each employee earns $10$ paid vacation days annually. Vacation days may be taken after January $10$

of the year following the year in which they are earned. The average hourly wage rate was $$24\mathrm{.}00$ in $2020$ and $$25\mathrm{.}50$ in $2021.$ The average vacation days used by each employee in $2021$ was $9.$ Snow Co$.$ accrues the cost of compensated absences at rates of pay in effect when earned.

Instructions:

Prepare journal entries to record the transactions related to paid vacation days during $2020$ and