The employees of Etchey Lumber are allowed to take 9 sick days per year. The sick days vest and are paid at the current rate of $140 per day. Etchey employs 50 employees. Employees took 65% of the sick days in the current year and carried over the remainder of the days to take next year. Prepare the journal entry necessary in the next year to record the payment of the sick days carried over assuming the wage rate increases to $160 per day. (Record debits first, then credits. Exclude explanations from journal entries.) Account Amount