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Sanders Co. began operations on Jan 1, 2015. It employs 10 people who work 8-hour days and are paid hourly. Each employee earns 12 paid vacation days and 6 paid sick days annually. Vacation days may be taken after January 10 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. Actual Hourly Wage Rate Vacation Days Used by Each Employee 2015 2016 12 Sick Days Used by Each Employee 2015 2016 2015 $9 2016 $11 0 17 Sanders 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. Required: Prepare journal entries to record transactions related to compensated absences during 2015 and 2016