. The Cool Co. offers vacation time to its employees. As of Dec. 31, 2016 there were 700 weeks of vacation that had not been used. At that time, the average weekly payroll per employee was $900. During 2017, when those 700 weeks of vacation were taken (all in 2017). Also, The Cool Co. employees earned/paid $31 million in wages for 2017 (including vacations earned and taken in 2017). Please prepare journal entry (entries) (if needed) for the unused vacations as of 12/31/2016. Also, prepare an entry for the wages of 2017 as well as vacations earned in 2016 but taken in 2017.

The business cycle is the periodic but irregular up-and-down movement in economic activity, measured by fluctuations in real gross domestic product (gdp) and other macroeconomic variables. a business cycle is typically characterized by four phases—recession, recovery, growth, and decline—that repeat themselves over time. economists note, however, that complete business cycles vary in length. the duration of business cycles can be anywhere from about two to twelve years, with most cycles averaging six years in length. some business analysts use the business cycle model and terminology to study and explain fluctuations in business inventory and other individual elements of corporate operations. but the term "business cycle" is still primarily associated with larger (industry-wide, regional, national, or even international) business trends.

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