Havana Company has 100 employees who work 8-hour days and are paid hourly. On January 1, 2019, the company began a program of granting its employees 14 days of paid vacation each year. Vacation days earned in 2019 may first be taken on January 1, 2020. Information relative to these employees is as follows: Hourly Vacation Days Earned Vacation Days Used Year Wages by Each Employee by Each Employee 2019 $22 14 0 2020 24 14 10