At 30 June 2020, the accountant for FreshMeat Ltd is preparing the financial statements for the year ended on that date. To calculate the annual leave payable, the accountant had gathered the following information on employee annual salary weeks leave outstanding:

Employee	Annual salary				Weeks leave outstanding
David Glade Kevin Cougar Amanda Willigen Steve Barber		200,000 120,000 100,000 80,000			5 3 2 1

Required

1. Calculate the annual leave payable for FreshMeat Ltd as at 30 June 2020 based on a 52-week year. (2 marks)
2. The balance of the annual leave payable before the above calculation was $1,000. Show the general journal entry to record the appropriate balance in the Annual Leave Payable account