Smith Company employs 25 people who work 8-hour days. Each employee earns 10 paid vacation days annually. Vacation days can be carried forward to future years. The average hourly wage rate was $18 in 2019. What is the journal entry to accrue compensated absences for 2019? Debit Wages Expense for $36,000 and credit Wages Payable for $36,000 Debit Wages Payable for $36,000 and credit Wages Expense for $36,000 Debit Wages Payable for $32,400 and credit Wages Expense for $32,400 Debit Wages Expense for $32.400 and credit Wages Payable for $32,400