Metlock Company began operations on January 2, 2016. It employs 10 individuals who work 8-hour days and are paid hourly. Each employee earns 11 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.

Wage Rate by Each Employee 2016 2017 2016 2017 2016 2017 $11 $12 10 Metlock 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. Projected Future Pay Rates Used to Accrue Vacation Pay $11.83 12.76 Year in Which Vacation Time Was Earned 2016 2017 Prepare journal entries to record transactions related to compensated absences during 2016 and 2017. (Ifno entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account tities are automatically indented when amount is entered. Do not indent manually. Round answers to 0 decimal places, e.g. 5,125.) Date Account Titles and Explanation 2016 Debit Credit (To accrue the expense and liability for vacations) (To record sick leave paid) To record vacation time paid) 2017 CTo accrue the expense and liability for vacations) To record sick leave paid) To record vacation time paid)