Bramble SA began operations on January 2, 2021. It employs 12 individuals who work 8-hour days and are paid hourly. Each employee earns 13 paid vacation days and 8 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. Actual Hourly Wage Rate Vacation Days Used by Each Employee Sick Days Used by Each Employee 2021 2022 2021 2022 2021 2022 13 15 0 12 5 7 Bramble has chosen not to accrue paid sick leave until used, and has chosen to accrue vacation time at expected future rates of pay without discounting. The company used the following projected rates to accrue vacation time. Year in which Vacation Time Was Earned Projected Future Pay Rates Used to Accrue Vacation Pay 2021 14.00 2022 15.00 * Your answer is incorrect. Compute the amounts of any liability for compensated absences that should be reported on the statement of financial position at December 31, 2021, and 2022. (Round answers to 0 decimal places, e.g. 5,125.) 2021 2022 Accrued liability 3744 1440