North Quay Ltd employs 9 staff member is entitled to 20 days annual leave per annum. Leave loading of 16% is paid when the leave is taken. On 31 December 2020 Margie Winton left the company and was paid out her untaken leave entitlements. Margie had 21 days leave owing at 1 July 2020 and took 16 days leave between 1 july and 31 December 2020. Her salary at the time of her departure was $79000.

There are 260 work days in a year. On July 1 each year all employees receive a 3% wage rise. The paid out amount of untaken leave entitlements will take the leave loading into account and also be determined by the salary at the current period.

The gross entitlement owing to Margie Winton on 31 December 2020 was:

a. 5446

b. 8812

c. 5287

d. 4558

e. 47582