Avis Ltd has 150 employees who each earn a gross wage of $300 per day. In an attempt to reduce absenteeism, the company introduced a new workplace agreement providing all employees with entitlement to 5 days of non-vesting, accumulating sick leave per annum, effective from 1 July 2020. Under the previous workplace agreement, all sick leave was non-cumulative. During the year ended 30 June 2020, 250 days of paid sick leave were taken by employees. It is estimated that 70% of unused sick leave will be taken during the year ended 30 June 2021 and that 30% will not be taken at all. Required Calculate below the estimate of the Provision for sick leave as at 30 June 2021 and prepare the journal entry to record the estimate at 30 June 2021