VaughnCorporation hired a total of17new full-time employees on January 1, 2020. The employees are paid $700per week, and no changes in this pay are expected for the following year. Each employee earns three weeks of vacation time during 2020, but no new employees take any vacation time during 2020, due toVaughn's company policy that vacations must be earned before they are taken. In 2021,4new employees took three weeks of vacation time, and8new employees took two weeks' vacation time.

Prepare the journal entry in 2021 to record the payment of the vacation time. (Assume that only new employees have outstanding vacation at the end of 2020, all other employees used their vacation allotment by the end of 2020).