Headland Company began operations on January 2, 2016. It employs 11 individuals who work 8-hour days and are paid hourly. Each employee earns 9 paid vacation days and 7 paid sick days annually. Vacation days may be taken alter January 15 of the year following the year in which they arc earned Sick days may be taken as soon as they arc earned; unused sick days accumulate. Additional information is as follows. Headland Company has chosen to accrue the cost of compensated absences at rates of pay In effect during the period when earned and to accrue sick pay when earned. Prepare journal entries to record transactions related to compensated absences during 2016 and 2017. (If no entry is required, select "No entry" tor the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.)