Skysong Inc. provides paid vacations to its employees. At December 31, 2025, 15 employees have each earned 2 weeks of vacation time. The employees' average salary is $720 per week. Prepare Skysong's December 31, 2025, adjusting entry. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. List all debit entries before credit entries.)