Matt Broderick Company began operations on January 2, 2013. It employs 9 individuals who work 8-hour days and are paid hourly. Each employee earns 10 paid vacation days and 6 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 Vacation Days Used Sick Days Used Wage Rate by Each Employee by Each Employee 2013 2014 2013 2014 2013 2014 $10 $11 0 9 4 5

In this question I know the answer, but I still do not know how the answer of this part figured out.

for the salaries and wages payable, why should we calculate $11 for 3 days and $10 for 2 days.

In the chart, it only shows 5 sick days on 2014. Can someone help me figure out why it should be calculated like that?

144 2014 Salaries and Wages Expense ($3,960 - $3,816) Salaries and Wages Payable (9employees 8hoursx3 days $11) + (9 employees 8hours x2 days $ 10) Cash (9employees 8hoursx5 daysx$11) (To record sick leave paid) 3,816 3,960