At the end of April, Hernandez Company had a balance of $36,320 in the vacation benefits payable account. During May, employees earned an additional $2,790 in vacation benefits, but some employees used vacation days that amounted to $2,100 of the vacation benefits. The $2,100 was charged to Wages Expense when it was paid in May. What adjusting entry would Hernandez Company make at the end of May to bring the vacation benefits payable account up to date?

If an amount box does not require an entry, leave it blank.

Account Debit Credit Vacation Benefits Expense Vacation Benefits Payable