Kingbird Company began operations on January 2, 2019. It employs 8 individuals who work 8-hour days and are paid hourly. Each employee earns 9 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.

Actual Hourly Wage Rate						Vacation Days Used by Each Employee				Sick Days Used by Each Employee
2019			2020			2019		2020		2019		2020
$7			$8			0		8		5		6

Kingbird Company has chosen to accrue the cost of compensated absences at rates of pay in effect during the period when earned and to accrue sick pay when earned.

2019 Salaries and Wages Expense Salaries and Wages Payable 4536 (To accrue the expense and liability for vacations) Account Salaries and Wages Expense Salaries and Wages Payable Dashboard (To accrue the expense and liability for sick pay) Courses Salaries and Wages Payable Groups Cash 2520 (To record payment for compensated time when used by employees) Calendar 2020 Salarles and Wages Expense Inbox Salaries and Wages Payable 4032 (To accrue the expense and liability for vacations) Help Salaries and Wages Expense Salaries and Wages Payable 3136 (To accrue the expense and liability for sick pay) Salarles and Wages Expense Salarles and Wages Payable Cash (To record vacation time paid) (To record sick leave paid) 2019 Salaries and Wages Expense Salaries and Wages Payable 4536 (To accrue the expense and liability for vacations) Account Salaries and Wages Expense Salaries and Wages Payable Dashboard (To accrue the expense and liability for sick pay) Courses Salaries and Wages Payable Groups Cash 2520 (To record payment for compensated time when used by employees) Calendar 2020 Salarles and Wages Expense Inbox Salaries and Wages Payable 4032 (To accrue the expense and liability for vacations) Help Salaries and Wages Expense Salaries and Wages Payable 3136 (To accrue the expense and liability for sick pay) Salarles and Wages Expense Salarles and Wages Payable Cash (To record vacation time paid) (To record sick leave paid)