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ABC 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. On 31 December 2013 Joan Rivers left the company and was paid out her untaken leave entitlements. Joan had 12 days leave owing at 1 July 2013 and took 4 days leave between 1 July and 31 December 2013. Her salary at the time of her departure was $140 000. There are 260 work days in a year. On 1 July each year all employees receive a 3% wage rise. There are no other wage rises given during the year. The gross entitlement owing to Joan Rivers on 31 December 2013 was: a) $17 715. b) $9692. c) $5061. d) $11 388