At 30 June 2018, the accountant for Braxton Brewery, Sue Robertson, is preparing the financial statements for the year ended on that date. To calculate the annual leave payable, the accountant had gathered the following information on employee annual salary weeks leave outstanding:

Employee	Annual salary				Weeks leave outstanding
Sue Robertson Jac Bunter Xi Chen Axel Hronky Noel Kirabi Jack Gilmore		130 520 91 000 71760 65 000 56160 50 960			6 3 4 4 1 5

Required

A. Calculate the annual leave payable liability for Braxton Brewery as at 30 June 2018 based on a 52-week year.

B. The balance of the annual leave payable liability before the above calculation was $5310. Show the general journal entry to record the appropriate balance in the Annual Leave Payable account.