Sala joined the company 7 years ago.

She is entitled to 13 weeks of long service leave after completing 10 years of service with the company.

Her current salary is $50,000. Salaries are expected to grow by 2% for the next 5 years.

Sala is 80% certain that she will not leave the company in the next 5 years.

High quality bonds with a 5 year term have an interest rate of 6% and high quality bonds with a 3 year term have an interest rate of 4%

The beginning balance for the long service leave account already has a balance of $4,000.

What will be the adjusting journal entry amount in relation to this long service leave above?