2. PT X has 100 employees. Each employee is entitled to 5 working days of paid leave for each year (excluding leave provisions from the government). Each employee who applies for paid leave will receive a reward that refers to the daily wage. Paid leave that is not used for the current year can be advanced for another year. Paid leave is taken first from the current year's remaining entitlement and then from the last year's remainder (LIFO basis). As of December 31, 2020, the average unused paid leave entitlement is 2 days per employee. PT X estimates, based on past experience, that 80 employees will take no more than 5 days of paid leave to be paid in 2021, that 12 employees will take an average of 6 days, and the remaining 8 employees will take an average of 6 days. 7 days average. The average daily wage for 2021 is expected to be 300,000. Requested: Determine the expenses that PT X accrues for the accumulated paid leave on December 31, 2020