Otago Ltd has 2 200 employees who each earn a gross wage of \($145\) per day. Otago Ltd provides 5 days of paid non-accumulating sick leave for each employee per annum. During the year, 160 days of paid sick leave and 20 days of unpaid sick leave were taken. Staff turnover is negligible.

Required 

Calculate the employee benefits expense for sick leave during the year and the amount that should be recognised as a liability, if any, for sick leave at the end of the year.