Accounting for annual leave  LO2 Newcastle Ltd provides employees with 4 weeks (20 days) of annual leave for each year of service. The annual leave is accumulating and vesting up to a maximum of 6 weeks. Thus, all employees take their annual leave within 6 months after the end of each reporting period so that it does not lapse. Newcastle Ltd pays a loading of 17.5% on annual leave; that is, employees are paid an additional 17.5% of their regular wage while taking annual leave. Refer to the following extract from Newcastle Ltd’s payroll records for the year ended 30 June 2019. Employee Wage/day AL 1 July 2018 (days) Increase in entitlement (days) AL taken (days) Chand $160 6 20 15 Kim $125 3 20 16 Smith $150 2 20 13 Zhou $100 4 20 17 Required Calculate the amount of annual leave that should be accrued for each employee.