record the transaction

P³ offers its employees 14 paid vacation days per year. The vacation days accrue at the end of each year and can be taken anytime after year-end. The information pertaining to one group of employees is as follows: 28 employees each earned 14 paid vacation days in 2020 when they were earning $18.50 per hour. A total of 168 vacation days were taken in 2021 when this group of employees was earning $20.25 per hour. (Note: record the entry for both 2020 and 2021.)