Use the Following Information for Questions 34-35 Silver Has Chosen to Accrue the Liability for Compensated Absences

Use the following information for questions 34-35.
Silver Ltd. has 35 employees who work 8-hour days and are paid hourly. On January 1, 2020, the company began a program of granting its employees 10 days paid vacation each year. Vacation days earned in 2020 may be taken starting on January 1, 2021. Information relative to these employees is as follows:
$\begin{array}{ll}\text{} & \quad Hourly \quad \quad \quad \quad \quad Vacation Days Earned \quad \quad Vacation Days Used & \\ \text{ \(\underline{\text{ Year }}\) } & \ \quad \text{ \(\underline{\text{ Wages }}\) } \quad \quad \quad \quad \text{\(\underline{\text{ by Each Employee }}\) } \quad\quad \text{\(\underline{\text{ by Each Employee }}\) } & \\ \text{2020 } & \quad \quad \text{\$12.90 } \quad \quad \quad \quad \quad \quad \quad\quad 10 \quad \quad \quad \quad \quad\quad \quad \quad\quad \text{0 } \\ \text{2021} & \quad \quad 13.50 \text{\ \quad \quad \quad \quad \quad \quad \quad \quad 10 \quad \quad\quad\quad\quad \quad \quad \quad\quad \text{8} } \\\text{2020} & \quad \quad \text{\ 14.25 \quad \quad \quad \quad \quad \quad \quad \quad 10 \quad \quad\quad \quad \quad \quad\quad\quad10 } \\ \end{array}$


Silver has chosen to accrue the liability for compensated absences (vacation pay) at the current rates of pay in effect when the vacation pay is earned.
-What is the amount of vacation pay expense that should be reported on Silver's income statement for 2020?

A) $ 37,800
B) $ 36,120
C) $ 34,440
D) $ 0