As of December 31, the vacation time earned but not used by each employee is listed here. Bonno....................................... 80 hours Ferguson................................... three weeks Ford.......................................... two weeks Mann......................................... one week O’Neill....................................... four weeks Ryan......................................... 80 hours Sokowski................................... two weeks Student..................................... 72 hours Woods....................................... none Young........................................ none Zimmerman................................ none What is the amount of the debit to Vacation Benefits Expense for the December 31 adjusting entry?