At January In 2005, Wessex Inc. had 50 employees. Each employee earned 10 days of vacation pay. The actual rate for 2005 was $300 per day. During 2005, 10 employees used all of their vacation days for 2005. 1, 2005, the Vacation Payable account had a balance of $10,000. What is the amount of Vacation Payable at December 31, 2005?