Halia Bhd has one hundred employees who are each entitled to paid sick leave for a maximum period of one month. Unused sick leave cannot be carried forward to a future calendar year. During the year ended 31 December 20X9, Employee W met with an accident and went on leave for two months. His monthly salary is RM3,000. For compassionate reasons, the company continues to pay the employee his full two-month salary. Required Explain how Halia Bhd shall account for the sick leave of the employee