Kingbird Company began operations on January $2,2025.$ It employs $12$ individuals who work $8-$hour days and are paid hourly. Each employee earns $13$ paid vacation days and $8$ 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 accumulat$.$ Additional information is as follows.