$23$B$.$ Part B I need paet B only plz answer it i meed it fast. etlock Compary began operations on January $22025.$ It employs $12$ individuals who work $8-$hour days and are paid hourfy. Each employee eams $10$ paid vatation deys and $6$ paid sick days annualy, Vacation days may be taken after January $15$ of the year following the year in which they are earned. Siek days may be taken as soon as they are earned; unused sick days accumulate. Additional infermation is as follews.

$\backslash$table$[[\backslash$table$[[$Actual Hourly$],[$Wage Rate$]],\backslash$table$[[$Vacation Days Ussd$],[$by Each Employee$]],\backslash$table$[[$SickDays Used$],[$by EachEmployce$]]],[2025,2026,2025,2026,2025,2026],[$$$12,513,0,9,4,5]]$

Metlock Company has chosen to sccrue the cost of compensated absences at rates of pay in effect during the period when earned and to accrue sick pay when earned.

$($a$)$

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Prepare journal entries to record transactions related to compensated absences during $2025$ and $2026.($ff no entry is required. seiect $"$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 munually. List all debit entries before credit entries.$)$

$($b$)$

Compute the amounts of any liability for compensated absences that should be reported on the bal ance sheet at December $312025$ and $2026$

Vacation Wages Payable

$2025$

$2026$

Sick Pay Wages Payable