Athena Company's salaried employees earn two weeks of vacation per year. It pays $806,000 in total employee salaries for 52 weeks but its employees work only 50. Record Athena Company's weekly journal entry to record the vacation expense:
a. Debit Vacation Benefits Expense $16,835; credit Vacation Benefits Payable $16,835.
b. Debit Vacation Benefits Expense $15,500; credit Vacation Benefits Payable $15,500.
c. Debit Vacation Benefits Payable $620; credit Vacation Benefits Expense $620.
d. Debit Vacation Benefits Expense $16,120; credit Vacation Benefits Payable $16,120.
e. Debit Vacation Benefits Payable $15,500; credit Vacation Benefits Expense $15,500.