Aylmer has 11 full-time employees. Each employee earns vacation pay at a different rate. Vacation pay, for days earned, may be taken after January 15th of the year following the year in which the days are earned (in other words, vacation days earned in 2020 must be used in 2021). Aylmer has chosen to accrue the cost of vacation at rates of pay in effect during the period in which they are earned, at 2020 rates of pay. The expense for 2020 should be based on 2020 wages and no expense or liability for 2020 has been recorded. There is NO carryover of vacation pay from 2019 to 2020 any liability from 2019 was used in 2020. In order to calculate the vacation pay, to be expensed in 2020, salaried employees are paid weekly and hourly employees are normally paid 40 hours per week.

Name	Title	Wage		Entitled Vacation	Weekly Wages	Accrual	Dollar Amount
Brian Dennis	President	$ 135,200.00	annually	5 weeks
Jane Ferris	Controller	$ 93,600.00	annually	3 weeks
Lin Wang	Sales	$ 78,000.00	annually	3 weeks
Hannah Carter	Sales	$ 78,000.00	annually	3 weeks
Jessica Lampman	Supervisor	$ 62,400.00	annually	3 weeks
Larry Jones	Supervisor	$ 62,400.00	annually	3 weeks
Amy Fanshawe-Grad	Accountant	$ 39,000.00	annually	2 weeks
Max Vance	Labourer	$ 21.25	hourly	3 weeks
John Demilo	Labourer	$ 21.25	hourly	2 weeks
Kevin St Clair	Labourer	$ 21.25	hourly	3 weeks
Allison Brubaker	Labourer	$ 21.25	hourly	3 weeks

make any required calculations and prepare Journal entries