C. 418,800 D. 523,338 Use the following information to answer items 20 and 21: Big Mac Company reported that the employees are each entitled to two weeks of paid vacation leave. During the current year, the employees earned 1,500 weeks of vacation leave and used 1,000 weeks. The current salary of the employees is an average of P3,000 per week and the weekly salary is expected to increase by P300 or a future weekly salary of P3,300. 20. What is the vacation pay expense if the benefit is accumulating and vesting? A. 3,000,000 B. 4,500,000 C. 4,650,000 21. What is the vacation pay expense if the benefit is non-accumulating and non-vesting? A. 3,000,000 B. 4,500,000 D. 4,950,000 C. 4,650,000 D. 4,950,000