13. 8 Problem : Alberto Motors , Inc . employs 1, 000 hourly employees . during the current year , employees earned 2, 250 weeks of vacation , but 400 employees elected to carryover a total of 850 vacation weeks to the following year . employees took the remaining 1 , 400 weeks of vacation during the current year . Alberto typically follows a policy that all accumulated vacation days are lost by the employee either upon termination or at retirement . using an average wage rate of $900 per week , prepare the journal entries required to record albert's vacation accrual