Culver Limited began operations on January $2,2022.$ Culver employs $6$ individuals who work eight$-$hour days and are paid hourly. Each employee earns $9$ paid vacation days and $7$ 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: $2022$ is $$22$; $2023$ is $$23$

Vacation Days Used by Each Employee: $2022$ is $0$; $2023$ is $6$

Sick Days Used by Each Employee: $2022$ is $5$; $2023$ is $6$

Culver has chosen to accrue the cost of compensated absences at rates of pay in effect during the period when they are earned and to accrue sick pay when it is earned. For the purpose of this question, ignore any tax, CPP$,$ and EI deductions when making payments to the employees.

$($a$)$

Prepare the journal entries to record the transactions related to vacation entitlement during $2022$ and $2023.$