1. Grace Ltd has 10 employees, who are each paid $600 per week for a 5 day working week. Each employee is entitled to 8 days accumulating non-vesting sick leave per year. At 1 July 2020 the accumulated untaken leave was 44 days in total. During the year ended 30 June 2021 a total of 55 days sick leave was taken, of which 10 days were unpaid leave. Of the accumulated untaken leave at 30 June 2021 it is estimated that 40% of it will be taken during the following year.

   The balance of the provision for sick leave at 30 June 2021 is (rounded to the nearest dollar):

   		$9 480
   		$3 792
   		$3 024
   		$2 832