Please help me solve the number part. I do not know how to obtain it. It is also not 7,333. Thank you so much.

Instructions McFriend Inc. records its liabilities for employees' vacations at the end of each month. For the month of January, McFriend had 50 employees who are paid an average of $176 per day. The company allows 10 paid vacation days per year. Required: Prepare the journal entry to record the monthly vacation accrual for July 1. CHART OF ACCOUNTS McFriend Inc. General Ledger ASSETS REVENUE 411 Sales Revenue 111 Cash 121 Accounts Receivable 141 Inventory 152 Prepaid Insurance 181 Equipment 189 Accumulated Depreciation EXPENSES 500 Cost of Goods Sold 511 Insurance Expense 512 Utilities Expense 521 Salaries Expense 532 Bad Debt Expense 540 Interest Expense 541 Depreciation Expense 559 Miscellaneous Expenses 910 Income Tax Expense LIABILITIES 211 Accounts Payable 222 Liability for Compensated Absences 231 Salaries Payable 250 Unearned Revenue 261 Income Taxes Payable EQUITY 311 Common Stock 331 Retained Earnings Prepare the journal entry to record the monthly vacation accrual for July 1. General Journal Instructions How does grading work? PAGE 1 GENERAL JOURNAL Score: 21/25 ACCOUNT TITLE POST. REF. DEBIT CREDIT DATE Jul. 1Salaries Expense 1 11,000.00 2 Liability for Compensated Absences 11,000.00