ABC Ltd commenced operations on 1 July 2019. The business provides 13 weeks of paid long service leave for its retail staff for 10 years of continued service. The following information is obtained from ABC Ltd's payroll records and actuarial reports for its retail staff at 30 June 2020. Yield on HQ Unit credit (years) No. of employees % expected to become entitled Annual salary per employee No. of years until vesting corporate bonds 1 40 20 $60,000 9 10% The estimated annual increase in retail wages is 2% p.a. for the next 10 years, reflecting expected inflation. What is the Provision for Long Service Leave on 30 June 2020? $243,279 573,640 $71,705 None of the above