Chavez Company$$s salaried employees earn four weeks$$ vacation per year. Chavez estimated and must expense $$8,200$ of accrued vacation benefits for the year.

$($a$)$ Prepare the December $31$ year$-$end adjusting entry for accrued vacation benefits.

$($b$)$ Prepare the entry on April $1$ of the next year when an employee takes a one$-$week vacation and is paid $$770$ cash for that week.