Kohl Motors, Inc. employs 1,300 hourly employees. During the current year, employees earned 2,660 weeks of vacation, but 440 employees elected to carry over a total of 860 vacation weeks to the following year. Employees took the remaining 1,800 weeks of vacation during the current year. Kohl typically follows a policy that all accumulated vacation days are lost by the employee either upon termination or at retirement. Using an average wage rate of $930 per week, prepare the journal entries required to record Kohl's vacation accrual. (Record debits first, then credits. Exclude explanations from journal entries.) Begin by preparing the journal entry for the compensation expense related to the 1,800 vacation weeks taken during the current year