Muller B company's employees earn vaction time at the rate of 1 hour per 40-hour work period. The vaction pay vest immediatly, meaning an employee is entiteled to the pay even if emplyment terminates. Suring 2013, totall wages paid to employees equaled $808,000, including $8,000 for vactions actually taken in 2013, but not including vacations related to 2013 that will be taken in 2014. All vacations earned before 2013 were takne before January 1,201. No accrual entries have been made for the vacations.

Prepare the appropriate adjusting entry for vacations earned but not taken in 2013.