Ayayai Company began operations on January 2, 2025. It employs 12 individuals who work 8 -hour days and are paid hourly. Each employee earns 10 paid vacation days and 6 paid sick days annually. Vacation days may be taken after January 15 of the year following the year in which they are earned. Sick days may be taken as soon as they are earned; unused sick days accumulate. Additional information is as follows. Ayayai Company has chosen to accrue the cost of compensated absences at rates of pay in effect during the period when earned and to acerue sick pay when earned. Prepare joumal entries to record transactions related to compensated absences during 2025 and 2026 ; af no entry is required, select "No Entry" for the occount tides tand enter ofor the amounts. Credit account tides are autamaticolly indented when amount is entered. Do not indent manually List oll deblt entries before credit entriec) Date Account Titles and Explanation 2025 Salaries ant Wage Experie Solives and Wayes Payible (To acerue the expense and liability for vacations) Solaries and Wase Experie Salaries and Waers Poyste (To accrue the expense and llability for sick pay) Silaries and Wages pavable Cash To record pyyment for compensated time when used by employees) 2026 Salaries and Wages Expense Soluries and Wages Payatle (To accue the expense and lisbility for vacations) Salaries and Woges Ergenive Salaries and Woges Payable (To accrue the expense and liablity for sick pay) Salariesand Waper fapense Silaries and Wates pyrable Citi (To record vacation time paid) Sathies and Wages Euperse Solwien and Waces Payalle Cash (To record sidi lesve pad)