Snow Co. began operations on January 2, 2017. It employs 13 people who work 8-hour days. Each employee earns 11 paid vacation days annually. Vacation days may be taken after January 10 of the year following the year in which they are earned. The average hourly wage rate was $19.00 in 2017 and $20.25 in 2018. The average vacation days used by each employee in 2018 was 10. Snow Co. accrues the cost of compensated absences at rates of pay in effect when earned.

Prepare journal entries to record the transactions related to paid vacation days during 2017 and 2018