B Corp. has an employee benefit plan for PTO that gives each employee 2 paid days off a year for each month of service worked. PTO can be carried over indefinitely. At December 31, 2017, B's liability for PTO was $42,000. During the year, Bs 1,000 employees worked a total of 12,000 months and 20,200 days of PTO were taken by employees. B records PTO expense monthly as it is earned by employees. B's employees earn an average of $200 per day.

A. What is the recorded PTO expense by B in 2018?

B. In its December 31, 2018, balance sheet, what amount of liability for PTO is B required to report?