Wildhorse Co. began operations on January 2, 2025. It employs 13 people who work 8-hour days. Each employee earns 10 paid vacation days annually. Vacation days may be taken after January 10 of the year following the year in which they are earned. The average hourly wage rate was \$18.00 in 2025 and \$19.75 in 2026. The average vacation days used by each employee in 2026 was 9. Wildhorse Co. accrues the cost of compensated absences at rates of pay in effect when earned. Prepare journal entries to record the transactions related to paid vacation days during 2025 and 2026. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.) Date Account Titles and Explanation Debit Credit (To record salaries and wages paid) (To record salaries and wages accrued)