MY QUESTION IS WHY IS 7,050 multiplied by 2/3? PLEASE JUST EXPLAIN WHERE 2/3 COMES FROM THANK YOU! Sarah is employed by innovative Ltd. On an annual salary of $78,000 with an annual leave entitlement of 4 weeks with a leave loading of 17.5%. The journal entries if Sarah takes 3 weeks for annual leave entitlement and 1 week for sick leave entitlement, with a tax 30% is:

Debit Annual leave expense 136

Credit Provision for annual leave 136

Debit Provision for annual leave ($7,050 x 2/3) 4,700

Credit Tax payable ($470 x 3) 1,410

Credit Cash at bank 3,290