Additional questions: 20. Surf School Ltd has six employees who are entitled to long-service leave (LSL). The LSL can be taken after 10 years of service, at which time the employee is entitled to 13 weeks' leave. Entitlements to payment on departure arise after eight years of service. The following information about the employees is available: Employees' salaries are expected to increase by 2.5 per cent per annum. The opening balance of the LSL provision was $32500, and the interest rate for corporate bonds for all relevant periods to maturity was 8 per cent at the beginning of the year. Required: a) What is the accounting journal entry to record LSL expense for the current period (round amounts to the nearest dollar)