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Marin Corporation hired a total of 18 new full-time employees on January 1, 2020. The employees are paid $470 per 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 to Marin's company policy that vacations must be earned before they are taken. In 2021, 4 new employees took three weeks of vacation time, and 8 new employees took two weeks' vacation time.
Problem 1: Prepare the journal entry at the end of December, 2020, to record the vacation time earned by the new employees.
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