Swifty Limited began operations on January $2,2022.$ Swifty employs $15$ individuals who work eight$-$hour days and are paid hourly. Each employee earns $10$ paid vacation days and $7$ 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: Assume that Swifty Limited has chosen not to recognize paid sick leave until it is used, and has chosen to accrue vacation time at expected future rates of pay without discounting. Swifty uses the following projected rates to accrue vacation time: Year in Which Vacation Time Was Earned $20222023$ Projected Future Pay Rates Used to Accrue Vacation Pay $$20\mathrm{.}75$ per hour $$21\mathrm{.}60$ per hour $($a$)$ Your answer is partially correct. Prepare the journal entries to record the transactions related to vacation entitlement during $2022$ and $2023.($Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select $"$No Entry" for the account titles and enter O for the amounts. Record journal entries in the order presented in the problem. Amount in boxes that are red is incorrect.