IKK Ltd employees two staff, Leisa and Bing. At the end of 30 June 2020 each employee has 3 weeks (15 days) of sick leave accumulated and they each receive $4,000 per week. leisa's sick leave is accumulating and vesting while Bing's is accumulating but non-vesting.

The employees expects Leisa and Bing to take 4 days of their 2019-20 year sick leave in 2020-21

Prepare the journal entires to recognise the provision as at 30 June 2020