BOA Financial Services gives its employees two weeks of vacation time each year $.$ Vacation earned each year can be taken the following year and is never lost $.$ For the year ended December $31,2023,$ BOA's employees each earned an average of $$150$ per day $.$ Each employee has a $5-$day work week $.$ Eight hundrec vacation weeks earned in $2023$ were taken in $2023,$ leaving six hundred remaining vacation weeks earned in $2023$ that were not taken during $2023.$ The entry for vacations earned but not taken during $2023$ includes :