Oriole Company began operations on January $2,2025.$ It employs $10$ individuals who work $8-$hour days and are paid hourly. Each

employee earns $11$ 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.

Oriole 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. $2025$

Salaries and Wages Expense

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