Awesome Companys employees are entitled to paid vacation, personal, and sick days off, depending on job status, length of service, and other factors. The Companys policy is to recognize the cost of compensated absences and to accrue liability when employees become vested in the benefits At December 31, 2019, 100 employees have each earned 3 week of vacation time. The employees' average salary is $200 per week. Prepare the December 31, 2019, adjusting entry to record the year's compensated absences accrual and expense. There were no other compensated absences benefits earned during the year.