Dosch Corp began operations on January 1 2016 . The company has 15 employees who work 8 - hour days and are paid hourly . During each year , each employee earns & paid vacation days . The vacation days can be used in the year after they are earned Pertinent data for bosch Corp's 2016 and 2017 operations follow : Actual Hourly Wage Rate Vacation Days Used by Each Employee 2016 2017 2016 2017 $20 DID Using the order of the accounts covered in the lecture slides , the journal entry during 2017 to record the payment of the vacation pay includes a debit to