I only need help with the 2 red highlighted boxes. I dont understand to to solve those. can anyone help?

Question 1 of 12 View Policies Show Attempt History Current Attempt in Progress Teal Company began operations on January 2, 2019. It employs 9 individuals who work 8-hour days and are paid hourly. Each employee earns 11 paid vacation days and 8 paid sick days annually. Vacation days may be taken after January 15 of the year following the year in which they are earned. Sick days may be taken as soon as they are earned; unused sick days accumulate. Additional information is as follows. Actual Hourly Wage Rate 2019 $11 2020 $12 (a) Vacation Days Used by Each Employee 2020 10 2019 0 Sick Days Used by Each Employee 2020 2019 6 0.96/2 7 D Teal Company has chosen to accrue the cost of compensated absences at rates of pay in effect during the period when earned and to accrue sick pay when earned. (To accrue the expense and liability for vacations) Salaries and Wages Expense Salaries and Wages Payable (To accrue the expense and liability for sick pay) Salaries and Wages Expense Salaries and Wages Payable Cash (To record vacation time paid) Salaries and Wages Expense Salaries and Wages Payable Cash (To record sick leave paid) 6912 720 7920 504 5544 6912 8640 6048