Riverbed Company began operations on January 2, 2019. It employs 12 individuals who work 8-hour days employee earns 13 paid vacation days and 8 paid sick days annually. Vacation days may be taken after Janu following the year in which they are earned. Sick days may be taken as soon as they are earned; unused sick 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 $13 $14 0 12 5 6 Riverbed Company has chosen not to accrue paid sick leave until used, and has chosen to accrue vacation to rates of pay without discounting. The company used the following projected rates to accrue vacation time. Year in which Vacation Time Was Earned 2019 2020 Projected Future Pay Rates Used to Accrue Vacation Pay $13.87 14.96 (a) Prepare journal entries to record transactions related to compensated absences during 2019 and 2020