Good Co$.$ gives all employees $12$ days of paid vacation a year if they are employed at the end of the year. The vacation accumulates and may be taken starting January $1$ of the next year and will be paid at the compensation rate that is current at the time the vacation is taken.

Good Co$.$ has $100$ employees who were all employed continuously throughout $20$A$1$ and $20$A$2.$ The wage was $$128$ per day in $20$A$1$ and $$160$ per day in $20$A$2.$ The employees took an average of $9$ days of vacation each in $20$A$2.$ Assuming there was no carryover vacation liability from $20$A$0,$ what amount of vacation liability should be reported on the December $31,20$A$1$ and $20$A$2$ balance sheets, respectively?

Group of answer choices

A$.$ $$115,200$; $$230,400$

B$.$ $$115,200$; $$192,000$

C$.$ $$153,600$; $$230,400$

D$.$ $$153,600$; $$240,000$