Athena Company's salaried employees earn two weeks of vacation per year. It pays $832,000 in total employee salaries for 52 weeks but its employees work only 50. Record Athena Company's weekly journal entry to record the vacation expense:

• Debit Vacation Benefits Expense $16,000; credit Vacation Benefits Payable $16,000.

• Debit Vacation Benefits Payable $16,000; credit Vacation Benefits Expense $16,000.

• Debit Vacation Benefits Expense $17,355; credit Vacation Benefits Payable $17,355.

• Debit Vacation Benefits Expense $640; credit Vacation Benefits Payable $640.

• Debit Vacation Benefits Expense $16,640; credit Vacation Benefits Payable $16,640.