During 2019, a further five employees left the company. Tucan now revises its estimate to say that only a total of 25 will have left by 31 December 2020. View a table for this question. What is the expense that will be shown in the accounts for 2019?

220,000 for expense for year and 220,000 for cumulative expense

280,000 for expense for year and 600,000 for cumulative expense

240,000 for expense for year and 400,000 for cumulative expense

260,000 for expense for year and 500,000 for cumulative expense