22 A Government employee who makes 15.00 per hour accrues 20 hours of sick leave annualy. The employee is allowed to carry unused sick leave forward indefinitely. If an employee terminates afte five years of employment, the government will pay any unused sick leave on the employees final paycheck. As of the end of year 4 the employee had accrued 50 hours of sick leave. The employee leaves 24 hours of sick leave in year 5.

How should this employees sick leave be recognized in the year 5 government-wide statements?

A Debit payroll expenditure: 360 credit cash 360

B Debit payroll expense 300 credit accrued sick leave 300

C debit accrued sick leave 360 credit payroll cash 300 credit payroll expenditure 60

D Debit accrued sick leave 300 debit payroll expense 60 credit cash 360