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.

$\backslash$table$[[\backslash$table$[[$Actual Hourly$],[$Wage Rate$]],\backslash$table$[[$Vacation Days$],[$Used$],[$by Each Employee$]],\backslash$table$[[$Sick Days Used$],[$by Each$],[$Employee$]]],[2025,2026,2025,2026,2025,2026],[$$$10,$$$11,0,8,4,5]]$

Waterway Company has chosen to accrue the cost of compensated absences at rates of pay in effect during the period when earned and to accrue sick pay when earned.

$($a$)$ automatically indented when amount is entered. Do not indent manually. List all debit entries before credit entries.$)$

Date Account Titles and Explanation

$($To accrue the expense and liability for vacations$)$

$($To accrue the expense and liability for sick pay$)$