Athens Company's salaried employees earn two weeks of vacation per year. The company estimated and must expense $6,600 of accrued vacation benefits for the year. Which of the following is the necessary year-end adjusting entry to record accrued vacation benefits?

A.) Debit Vacation Benefits Payable $6,600; credit Vacation Benefits Expense $6,600.

B.) Debit Vacation Benefits Payable $16,500; credit Vacation Benefits Expense $16,50

C.) Debit Vacation Benefits Expense $16,500; credit Vacation Benefits Payable 16,500.

D.) Debit Vacation Benefits Expense $6,600; credit Vacation Benefits Payable

E.) Debit Vacation Benefits Expense $17,160; credit Vacation Benefits Payable $17,160

C.)