Joker Ltd is a entertainment production company that runs a very successful talk show. On January 1st 2022, the start of Jokers fiscal year, 25 employees that each are entitled to 25 annual leave days per year are employed. A loading of 20% is paid when annual leave is taken. Joker has issues retaining staff, and as a gesture towards its employees all leave entitlements are now accumulating and vesting from the start of the current fiscal year. All leave has to be taken within 12 months after the end of the fiscal year. The following information is obtained from the payroll records for the 2022 year. Assume the opening balance of the provision for annual leave is zero.

Employee Category	Total Employees	Wage Per Day ($)	Annual Leave taken (days)
Host	2	650	40
Director	4	450	33
Crew	15	200	263
Other Staff	4	150	75

Considering the above information, which of the following is correct?

Select one:

a.

Annual leave expense for 2022	Provision balance at 31/12/2022
No other answer is correct	No other answer is correct

b.

Annual leave expense for 2022	Provision balance at 31/12/2022
$201,000	$75,360

c.

Annual leave expense for 2022	Provision balance at 31/12/2022
$201,000	$64,560

d.

Annual leave expense for 2022	Provision balance at 31/12/2022
$167,500	$53,800

e.

Annual leave expense for 2022	Provision balance at 31/12/2022
$155,520	$23,520