Accounting for long service leave   LO6 Geranium Ltd provides long service leave for its retail staff. Long service leave entitlement is determined as 13 weeks of paid leave for 10 years of continued service. The following information is obtained from Geranium Ltd’s payroll records and actuarial reports for its retail staff at 30 June 2019. Unit credit (years) No. of employees % expected to become entitled Annual salary per employee No. of years until vesting Yield on HQ corporate bonds 1 60 20 $27 000 9 10% 2 50 30 $27 000 8 9% 3 30 50 $27 000 7 9% 4 10 60 $27 000 6 9% Additional information • The estimated annual increase in retail wages is 1% p.a. for the next 10 years, reflecting expected inflation. • The provision for long service leave for retail staff at 30 June 2018 was $22 000. • No employees were eligible to take long service leave during the year ended 30 June 2019. Required Prepare the journal entry to account for Geranium Ltd’s provision for long service leave at 30 June 2019.