Zeno Company provides its employees with varying amount of vacation per year, depending on the length of employment. The estimated amount of the current year's vacation cost is $182,400. The journal entry to record the adjusting entry required on December 31, the end of the current year, to record the current month's accrued vacation pay is:
a. $182,400
b. $91,200
c. $0
d. $15,200