8. on january 1, 2021, g corporation agreed to grant all its employees two weeks paid vacation each year, with the stipulation that vacations earned each year can be taken the following year. for the year ended december 31, 2021, g's employees each earned an average of $800 per week. a total of 500 vacation weeks earned in 2021 were not taken during 2021. wage rates for employees rose by an average of 5 percent by the time vacations were actually taken in 2022. what is the additional amount of salaries expense to be recorded in 2022 because of the wage increase? a) $0. b) $20,000. c) $400,000. d) $420,000.