4. (20 points) Kellogg has 800 employees who receive 10 days of vacation per year to be taken any time. At December 31, 2017 Human Resources confirmed that there were a total of 8,500 days of vacation used in 2017; and there were a total of 5,500 days of vacation unused. Employee pay rates were as follows. - 2017 2018 expected $78 per day $80 per day a. Make the journal entry for the cash paid for the days used in 2017. b. The balance of vacation liability at January 1, 2017 was $468,000. Make the adjusting journal entry needed at December 31, 2017