Headland Company began operations on January 2, 2025. It employs 8 individuals who work 8-hour days and are paid hourly. Each employee earns 10 paid vacation days and 6 paid sick days annually. Vacation days may be taken after January 15 of the year following the year in which they are earned. Sick days may be taken as soon as they are 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 2025 and 2026 . (II no entry is required, select "No Entry" for the account titles and enter 0 for the amounts, Credit account titles are outomatically indented when amount is entered. Do not indent manually. List all debit entries before credit entries.) Salaries and Wages Payable (To accrue the expense and liability for vacations) Salariesand Wagos Expense Satiries and Wages Payable (To accrue the expense and liability for sick pay) Salaries and Wages Expense 3840 Salaries and Wages Payable \begin{tabular}{|r|} \hline 3840 \\ \hline \end{tabular} (To record payment for compensated time when used by employees) 2026 Salaries and Wages Expense Salarien and Wages Payoble (To accrue the expense and liability for vacations) Salaries ind Wages Expense Salaties and Wages Payatile (To accrue the expense and llability for sick pay) 5alaries and Wiggns Expense \begin{tabular}{|r|} \hline 51840 \\ \hline \end{tabular} Attempts: 2 of 3 used (b) The parts of this question must be completed in order. This part will be available when you complete the part above