Oriole Company has 60 employees who work 8-hour days and are paid hourly. On January 1, 2020, the company began a program of granting its employees 10 days of paid vacation each year. Vacation days earned in 2020 may first be taken on January 1, 2021. Vacation days are used in the order that they are earned. Information related to these employees is as follows: Hourly Vacation Days Earned Vacation Days Used Year Wages by Each Employee by Each Employee 2020 $25.50 10 0 2021 27.50 10 8 2022 30.50 10 10 Oriole has chosen to accrue the liability for compensated absences at the current rates of pay in effect when the compensated time is earned. All payouts are made based on the wage rates when the benefit was earned. What is the amount of the accrued liability for compensated absences that should be reported at December 31, 2022? $146400 $175680. $26400. $158400