(4 Marks) (b) Celebrate IK has four employees in its Kuala Lumpur branch. Each employee is entitled to 20 to 35 days of paid annual leave per annum. During the year 2020, employees took a total of 70 days of annual leave. The company has a vesting policy for the annual leave entitlement All annual leave accumulated on 31 December 2020 is expected to be paid by 31 December 2021. The following information is obtained from the payroll records for the year ended 31 December 2020: Employee Wage per day Balance of Leave Leave taken in Leave at 1 entitlement for 2020 January 2020 2020 (days) (days) (days) Kasim RM240 10 16 Qudus RM320 30 16 Mikael RM360 8 35 14 Hamdi RM180 6 20 24 20 7 NO AAOO) Required: (0) Compute the total provision for annual leave liability as of 31 December 2020. (5 Marks) ( Show a summarised journal entry to record the annual leave expenses and provisions at the end of 2020. (2 Marks)