Sunland Co$.$ began operations on January $2,2025.$ It employs $14$ 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 $$22\mathrm{.}00$ in $2025$ and $$23\mathrm{.}75$ in $2026.$ The average vacation days used by each employee in $2026$ was $10.$ Sunland 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 $2025$ and $2026.($Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. List all debit entries before credit entries.$)$

Date

Account Titles and Explanation

Debit

Credit

$$

$$

$$

$$

$$

$$

$$

$$

$($To record salaries and wages paid$)$

$$

$$

$$

$$

$$

$$

$$

$($To record salaries and wages accrued$)$

$(.)$

s$.$