Ancestry by DNA Inc. began business on January 1, 2018. The company established benefits policies including two weeks of paid vacation. Employees are required to take vacation earned during any given year no later than the following calendar year. For the year ended December 31, 2021, Ancestry's employees each earned an average of $790 per week. Ancestry employees earned 610 weeks of vacation from January 1, 2021 to December 31, 2021. A total of 450 vacation weeks earned in 2021 were not taken during 2021. Wage rates for employees rose by an average of 8% by the time vacations actually were taken in 2022. What is the amount of Ancestry's 2022 salaries expense related to