Blessing Ltd has 5 employees, who are each paid $450 per week for a 5 day working week. Each employee is entitled to 10 days accumulating non-vesting sick leave per year.At 1 July 2019 the accumulated untaken leave was 25 days in total. During the year ended 30 June 2020 a total of 45 days sick leave was taken, of which 10 days were unpaid leave. Of the accumulated untaken leave at 30 June 2020 it is estimated that 50% of it will be taken during the following year.

The balance of the provision for sick leave at 30 June 2020 is (rounded to the nearest dollar):

$ 0

$1 600

$1 800

$3 600