At the end of April, Hernandez Company has a balance of 37,910 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 2050.00 of the vacation benefits. The 2050.00 was charged to wage 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?