An entity has five employees with 30 days annual vacation leave entitled. If in any year the leave is not taken, it can be carried forward to the next year. At the end of the year 2021, two employees were not able to enjoy all their leave entitlement and carried forward 12 days each. Assume that the wage per day for each employee is RM50, prepare a relevant journal entry in the early year 2022 to record this transaction