At December 31, 2020, 31 employees of Flint Inc. have each earned 1 week of vacation time. The employees' average salary is $800 per week. Prepare Flint's December 31, 2020 adjusting entry. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date Account Titles and Explanation Dec. 31, 2020 Employee Benefit Expense Salaries and Wages Payable Debit 800 Credit 800