During year One of ABC companies operations, the employees earned vacation days as follow. They vest and carry forward. Employee Average Wage Vacation Days Vacation Days Per Day Earned This Year Taken This Year 1. $200 12 12 2. 240 23 16 3. 280 25 7 Required: Make the journal entry for the liability to record unused vacation days expense earned in year One. Make the journal entry in year Two to record the use of all the vacation days with all employees receiving a 20% salary raise