Please solve and explain!

Pina Company began operations on January 2, 2019. It employs 12 individuals who work 8-hour days and are paid hourly. Each employee earns 10 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. Actual Hourly Wage Rate Vacation Days Used by Each Employee 2019 2020 Sick Days Used by Each Employee 2019 2020 2019 2020 $6 $7 0 9 4 5 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. 2019 Salaries and Wages Payable 12 employees * $6/hr. 8 hrs./day ~ 10 days $5,760 Salaries and Wages Payable = 12 employees * $6/hr. x 8 hrs./day ~ 6 days $3,456 Salaries and Wages Payable 12 employees * $6/hr. x 8 hrs./day x 4 days $2,304 2020 Salaries and Wages Payable 12 employees * $7/hr. 8 hrs./day 10 days $6,720 Salaries and Wages Payable = 12 employees * $7/hr. x 8 hrs./day ~ 6 days = $4,032 = 12 employees * $6/hr. x 8 hrs./day x 9 days $5,184 Salaries and Wages Payable Cash = 12 employees * $7/hr. x 8 hrs./day x 9 days $6,048 Salaries and Wages Payable 12 employees * $6/hr. x 8 hrs./day (6-4) days $1,152 = + 2,016 12 employees * $7/hr. x 8 hrs./day ~ (5-2) days 12 employees $7/hr. 8 hrs./day 5 days $3,168 $3,360 Cash Note: Vacation days and sick days are paid at the employee's current wage. Also, if employees earn vacation pay at different pay rates, a consistent pattern of recognition (e.g., first-in, first-out) could be employed to determine which liabilities have been paid. Compute the amounts of any liability for compensated absences that should be reported on the balance sheet at December 31, 2019 and 2020. 2019 2020 Vacation Wages Payable 5760 $ Sick Pay Wages Payable $ $