The following information pertains to Rik Co.'s two employees:

Name	Weekly salary	Number of weeks worked	Vacation rights vest or accumulate
Ryan	$800	52	Yes
Todd	$600	52	No

Neither Ryan nor Todd took the usual two week vacation during the current year. In Rik's December 31 financial statements, what amount of vacation expense and liability should be reported?

$2,800

$1,600

$1,400

$0