Sunland Company began operations on January 2, 2019. It employs 12 individuals who work 8-hour days and are paid hourly. Each employee earns 11 paid vacation days and 8 paid sick days annually. Vacation days may be taken after January 15 of the year following the year in which they are earned. Sick days may be taken as soon as they are earned; unused sick days accumulate. Additional information is as follows.

Actual Hourly Wage Rate						Vacation Days Used by Each Employee				Sick Days Used by Each Employee
2019			2020			2019		2020		2019		2020
$8			$9			0		10		6		7

Sunland Company has chosen to accrue the cost of compensated absences at rates of pay in effect during the period when earned and to accrue sick pay when earned.

Prepare journal entries to record transactions related to compensated absences during 2019 and 2020. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Date	Account Titles and Explanation	Debit	Credit
2019	Salaries and Wages Expense	8448
	Salaries and Wages Payable		8448
	(To accrue the expense and liability for vacations)
	Salaries and Wages Expense	?
	Salaries and Wages payable		?
	(To accrue the expense and liability for sick pay)
	Salaries and Wages Payable	4608
	Cash		4608
	(To record payment for compensated time when used by employees)
2020	Salaries and Wages Expense	?
	Salaries and Wages Payable		?
	(To accrue the expense and liability for vacations)
	Salaries and Wages Expense	?
	Salaries and Wages Payable		?
	(To accrue the expense and liability for sick pay)
	Salaries and Wages Expense	960
	?	?
	Cash		?
	(To record vacation time paid)
	Salaries and Wages Expense	?
	?	?
	Cash		?
	(To record sick leave paid)

Compute the amounts of any liability for compensated absences that should be reported on the balance sheet at December 31, 2019 and 2020.

		2019		2020
Vacation Wages Payable		8448		?
Sick Pay Wages Payable		4536		?