JWS Transport Company's employees earn vacation time at the rate of $1$ hour per $40-$hour work period. The vacation pay vests

immediately $($that is$,$ an employee is entitled to the pay even if employment terminates$).$ During $2024,$ total salaries paid to employees

equaled $$425,000,$ including $$7,400$ for vacations actually taken in $2024$ but not including vacations related to $2024$ that will be taken

in $2025.$ All vacations earned before $2024$ were taken before January $1,2024.$ No accrual entries have been made for the vacations.

No overtime premium and no bonuses were paid during the period.