Primrose Ltd employs 5 staff. Each staff member is entitled to 20 days annual leave per annum. Leave loading of 17.5% is paid when the leave is taken. At 1 July 2022 the balance in the provision for annual leave account was $14 028. Details of each employees leave entitlement at 30 June 2023 are as follows:

Employee	Salary	Days owing @ 1/7/22	Days taken during year
John Adams	$60 000	15	22
Wendy Carter	$52 000	4	20
Ken Murphy	$70 000	20	25
Susan OLeary	$58 000	2	12
Marcus Thomson	$80 000	6	15

There are 260 work days in a year. On 1 July each year all employees receive a 5% wage rise. There are no other wage rises given during the year. The closing balance in the provision for annual leave account at 30 June 2023 is:

Select one:

a. $15 808.

b. $14 127.

c. $16 599.

d. $13 454.