Universal Maintenance Co. employs 3 employees, who work 8 hours per day and earn 5 cumulative paid sick days annually (sick days will accumulate if not used). In the fiscal year 2019 the employees were paid $8 per hour; in 2020, $10 hourly. The raise in the hourly rate was implemented in 2020 and was not planned prior to that year. In the fiscal year 2019, employees took a total of 13 sick days; in fiscal year 2020, 4 sick days. Prior to 2019 there were no sick days accumulated by the employees. Record the entries for the accumulation of sick leave, the payment of sick leave for the fiscal year 2019, ending June 30, 2019 and fiscal year