Prosperous Limited is a listed company that creates, and patents ground-breaking new drugs based in Windhoek, Namibia. In order to encourage the rapid innovation required in the current epidemic situation, and which is key in the pharmaceuticals industry, Prosperous provides its researchers with a number of benefits above industry norm. The following tables relates to employees for the year ended 30 June 2021. Employee Category Gross salary per Number of employees Number of female year (including female employees) employees Directors N$ 562 000 8 4 Researchers N$ 302 000 75 26 Lab assistants N$ 158 000 40 Note 21 Note 1: Of the 40 laboratory assistants, 11 assistants are expected to resign with effect from 1 July 2021 (5 of who are female). No other employees are expected to resign. Maximum leave Leave taken in current Employee Category Maximum leave allowed per year(days) allowed to carry forward (days) year earned in current year (days) 22 17 4 Directors Researchers 24 15 13 Lab assistants 18 13 12 Leave pay. . The company policy is that all leave is accumulating for 1 year but is non-vesting and the leave that may be carried forward is subject to maximum limits. Past experience suggests that only 50% of the directors will use the past leave due to them, while researchers and laboratory assistants still employed in the 2022 financial year will use 90% Maternity leave. In order to encourage the job satisfaction and productivity of female employees, female employees are allowed 90 days of fully paid maternity leave per annum. This leave is non- . accumulating and is unable to be paid out in cash if not taken. The recently married females employees (8 in number) are excited about the benefit. Assume a 365-day year and a 5-day working week. REQUIRED: Prepare all the journals or reasons why journals are not appropriate that would need to be processedot processed by Prosperous Limited in order to account for the information above for the year ended 30 June 2021. (20 marks)