On January $1,2024,$ Poplar Fabricators Corporation agreed to grant its employees two weeks of vacation each year, with the stipulation that

vacations earned each year can be taken the following year. For the year ended December $31,2024,$ Poplar Fabricators' employees each

earned an average of $$800$ per week. Nine hundred vacation weeks earned in $2024$ were not taken during $2024.$

Required:

Prepare the appropriate adjusting entry for vacations earned but not taken in $2024.$

Suppose that, by the time vacations actually are taken in $2025,$ salary rates for employees have risen by an average of $5$ percent from

their $2024$ level. Also, assume salaries earned in $2025($including vacations earned and taken in $2025)$ were $$31$ million. Prepare a

journal entry that summarizes $2025$ salaries and the payment for $2024$ vacations taken in $2025.$