Sophie County allows its employees to earn 10 days of vacation leave every year. It also allows employees to accumulate vacation leave and to receive cash for up to 20 days of leave on termination or retirement. Sophie's governmental fund financial statements include an accrual for vacation pay that is due and payable, but not for the additional accumulated vacation leave liability. In its government-wide financial statements for the year ended December 31, 2021, Sophie reported a liability of $215,000 for additional accumulated vacation leave. Sophie's finance officer estimated accumulated leave to b $285,000 as of December 31, 2022. Prepare journal entries needed to report the liability in Sophie's 2022 government-wide statements. If no entry is necessary, select 'No debit (or credit) entry needed' in the account fields and enter 0 in the amount fields. \begin{tabular}{|lcrrr|} \hline \multicolumn{1}{|c}{ Account } & & Debit & Credit \\ \hline Net position & & 215,000 & 0 \\ \hline Accrued vacation leave payable & & 0 & 215,000 \\ \hline To record adjustment for 2021 activity. & & & \\ \hline & & 0 & 0 \\ \hline To record adjustment for 2022 activity. & & & 0 & 0 \\ \hline \end{tabular}