paid working days of vacation per annum. Employee statistics are as follows: 50 000 Number of employees R100 000 Average annual salary: 2017 10 days Unused leave 31 December 2017 14 days Leave taken in the year ended 31 December 2018 S1 &S2: on average, 9 earned in 2018, 5 earned in 2017 $3: all earned in 2018 15 days Leave expected to be taken during the year ended 31 December 2019 S1 & S2: on average, 12 days earned in 2019, 3 days earned in 2018 S3: all days earned in 2019 Additional information: 1. No employees left or joined the company in the past 2 years. 2. Salaries increased by 20% from 01 January 2018. 3. Past estimates show that management is able to correctly forecast the number of vacation days that will be used in the following financial year. Required: Determine the leave pay provision, and provide the journal at the 31 December 2018 assuming that: 3.1. Leave accumulates and vests indefinitely (10) 3.2. Leave accumulates for one year after it accrues but is non-vesting (10)