Windsor Company began operations on January $2,2025.$ It employs $11$ individuals who work $8-$hour days and are paid hourly. Each employee earns $11$ paid vacation days and $6$ paid sick days annually. Vacation days may be taken after January $15$ of the year following the year in which they are earned. Sick days may be taken as soon as they are earned; unused sick days accumulate. Additional information is as follows.Actual HourlyWage RateVacation DaysUsedby Each EmployeeSick Days Used by Each Employee$20252026202520262025202659$$$101045$Windsor Company has chosen to accrue the cost of compensated absences at rates of pay in effect during the period when earned and to accrue sick pay when earned.$($a$)$Prepare journal entries to record transactions related to compensated absences during $2025$ and $2026.($If no entry is required, select $"$No Entry' for the account titles and enter $0$ for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. List all debit entries before credit entries.$)$