The employees of Wilson Lumber are allowed to take five sick days per year. The sick days vest and are paid at the current rate of $ 150 per day. Wilson employs 70 employees. Employees took 80% of the sick days in the current year and carried over the remainder of the days to take next year. Prepare the journal entry necessary in the next year to record the payment of the sick days carried over assuming the wage rate increases to $ 165 per day.