The following information pertains to Rik Co's two employees: Name Weekly salary Number of weeks worked in 2005 Vacation rights vest or accumulate Ryan $800 52 Yes Todd 600 52 No 2 Neither Ryan nor Todd took the usual two-week vacation in 2005. In Rik's December 31, 2005, financial statements, what amount of vacation expense and liability should be reported? $2,800 $1,400 $0 $1,600