Headland Company began operations on January 2, 2025. It employs 10 individuals who work 8 -hour days and are paid hourly. Each employec earns 11 paid vacation days and 7 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 not to accrue paid sick leave until used, and has chosen to accrue vacation time at expected future. rates of pay without discounting. The company used the following projected rates to accrue vacation time. Prepare journal entries to record transactions related to compensated absences during 2025 and 2026 . (If no entry is required, select "No Entry" for the account titles and enter Ofor the amounts, Credit occount titles are automatically indented when amount is entered. Do not indent manually. List all debit entries before credit entries.)