Hi anyone know how to get the answer 15,100? or the answer?

The questions is the applicable tax rate is 34%, what was the beginning vacation accrual?

4) JOHNSON BOOKED THE FOLLOWING ENTRY FOR ITS CURRENT YEAR TAX EXPENSE INCOME TAX EXPENSE DEFERRED TAX LIABILITY TAXES PAYABLE 117,470 7,480 JOHNSON'S DEPRECIATION ACCRUAL FOR THE BEG AND END OF THE YEAR WAS AS FOLLOWS: 124.950 BEG END 49,000 39.BOO dr. 420 JOHNSON'S VACATION ACCRUAL FOR THE BEG AND END OF THE YEAR WAS AS FOLLOWS: BEG END 27,900 THE APPLICABLE TAX RATE IS 34%, WHAT WAS THE BEGINNING VACATION ACCRUAL? (5 POINTS 15,100 HIn S NED B