Vanco Company has 35 employees who work 8-hour days and are paid hourly. On January 1, 2013, the company began a program of granting its employees 10 days of paid vacation each year. Vacation days earned in 2013 may first be taken on January 1, 2014. Information relative to these employees is as follows:

2013 20.50 10 0

2014 22.50 10 8

2015 25.50 10 10

a. what is the amount to accrue the liability for compensated abesebces that should be reported on Vanco's income statment for 2013?

b. what is the amount of the accrued liability for compensated abesences that should be reported at Dec. 31, 2015?