answer the following

14. MullerB Company's employees earn vacation time at the rate of 1 hour per 40-hour work period. The vacation pay vests immediately, meaning an employee is entitled to the pay even if employment terminates. During 2021, total salaries paid to employees equaled $808,000, including $8,000 for vacations actually taken in 2021, but not including vacations related to 2021 that will be taken in 2022. All vacations earned before 2021 were taken before January 1, 2021. No accrual entries have been made for the vacations. Required: Prepare the appropriate adjusting entry for vacations earned but not taken in 2021