0.5 points Q U E 5 T I O N 1 7 Sparky Corporation has an employee benet plan for compensated absences that gives each employee 15 paid vacation days per year. Vacation days can be carried over indenitely. Employees can elect to receive payment in lieu of vacation days. At December 31, 2013, Sparky determined that there were 200 total vacation days earned but not taken as of year end. Of these 200 days, 180 days had been earned in 2013, and 20 days had been carried over from 2012. Sparky's employees earned an average wage rate of $15 per hour in 2012 and $17.50 per hour in 2013. Each employee works 8 hours per day. In its December 31, 2013 balance sheet, what amount of liability for compensated absences is Sparky required to report? 1" $0 r $24,0 00 r $27.6 00 r $28.0 00