Keystone Ski Instructors offers vacation time as a benefit to its employees. Details of the plan are shown below. Number of employees Number of vacation days earned each year Number of hours per day Wage rate per hour in 20X1 Wage rate per hour in 20X2 Days taken in 20X1 Days taken in 20X2 $18.00 $20.00 What is the vacations payable account balance at December 31, 20X2? Fill in the blank