Pina Company began operations on January $2,2025.$ It employs $9$ individuals who work $8-$hour days and are paid hourly. Each employee earns $9$ 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.

Pina 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.