Matt Broderick Company began operations on January 2, 2013. It employs12individuals who work 8-hour days and are paid hourly. Each employee earns13paid vacation days and8paid 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.

SEE ATTACHED SCREENSHOT

Matt Broderick Company has chosen not to accrue paid sick leave until used, and has chosen to accrue vacation time at expected future rates of pay without discounting. The company used the following projected rates to accrue vacation time.

Prepare journal entries to record transactions related to compensated absences during 2013 and 2014.