I got the first one right but the second one wrong and was wondering how to get the correct answer which is 240,000

A company gives each of its 100 employees (assume they were all employed continuously through 2016 and 2017) 12 days of vacation a year if they are employed at the end of the year. The vacation accumulates and may be taken starting January 1 of the next year. The employees work 8 hours per day. In 2016, they made $17.50 per hour and in 2017 they made $20 per hour. During 2017, they took an average of 9 days of vacation each. The company's policy is to record the liability existing at the end of each year at the wage rate for that year. What amount of vacation liability would be reected on the 2016 balance sheet? $ 168,000 What amount of vacation liability would be reected on the 2017 balance sheet? $ 48,000