Slater is entitled to 4 weeks annual leave a year with a leave loading of 17.5% and has four weeks leave, to the value of $19,000, accrued at the end of his first year of employment. On the first day of his second year of service, 

Slater is given a pay rise to bring his salary up to $300,000 per annum. After the pay rise, Slater's annual leave payable must be adjusted by: 

A. $9,115 

B. $14,115 

C. $8,115 

D. $7,115 

E. No adjustment is necessary