15. Julia Company has an employee benefit plan which requires that employees are each entitled to 10 working days of paid sick leave for each year. Unused sick leave may be carried forward for one calendar year only. Sick leave is taken out of any balance brought forward from the previous year and then out of the current year's entitlement on a FIFO basis. During 2020, the sick leave records of key employees Aye, Bee and Cee are: Aye Bee Cee Daily wage 1,500 2,500 4,000 Unused sick leave on January 1, 2020 10 4 Sick leave earned in 2020 10 10 10 Sick leave taken in 2020 7 9 6 Wage increase effective January 1, 2020 20% 25% 30% Required: Compute the accrued liability for sick leave on December 31, 2020 for the three key employees