Wildhorse Company has $50$ employees who work $8-$hour days and are pald hourly. On Jarwary $1,2025,$ the compary began a program of granting its employees $10$ days of paid vacation each year vacation doys eamed in $2025$ mey first be taken on January $1,2026.$ Information ralative to these employees is as follows:

Wildhorse has chosen to accrue the liability for compensated absences at the current rates of pay in effect when the compensated time is eamed.

What is the amount of the accrucd liability for compensated absences that should be reported at December $31,2027?$

$$137200.$

$$432800.$

$$158000$

$$216400$