Pina Company began operations on January 2, 2019. It employs 12 individuals who work 8. hour days and are paid hourly, Each employee earns 11 pald vacation days and 8 paid sick days anmally. 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 earnedi unused sick days occumulate. Additional information is as follows. Pina Company has chosen to acerue the cost of compensated absences at rates of pay in effect during the period when earued and to accnue sick pay whellearned. Preose journal entries to record trancactiont related to compensated absences during 2019 and 2020 . if no entry lis mainth enteret. Do not indent mansaliy) select "No Entry for the occount titles and enter O for the amounts. Credit account thilis are autamoticolly indented when amount is entered. Do not indent manually? 2020 Salaries and Wages Expense Salaries and Wases Payable (To accrue the expense and lability for vacations) Salaries and Wages Fipente Sulariet and Wages Panable (To accrue the eqpense and liabilty for sick pay) Solarier ard Waget faimete (To record vacation time paid) Sileriet and Whes topense: Sulatis and Wien Pontle (To record sick leam pend) Compute the amounts of any liability for compensated absences that should be reported on the balance sheet at December 31. 2019 and 2020