Accounting for annual leave   LO2 Assume the same details as in exercise 9.11, except that Tulip Ltd’s trial balance showed the provision for annual leave had a credit balance of $62 640. Required 1. Prepare journal entries to account for the annual leave liability at 30 June 2019. 2. Prepare journal entries to account for the annual leave liability at 30 June 2019 if the provision for annual leave had a credit balance of $62 640, but there was no loading applied to annual leave payments.