Techno Ltd provides 20 days of accumulating and vesting annual leave to its employees for each year of service. The company policy is that annual leave must be taken within 6 months of the end of the period in which it accrues. Annual leave is paid at the base salary rate (which excludes commissions, bonuses and overtime). A 15.0% loading is applied to annual leave payments. The following summary data is derived from Techno Ltd's payroll records for the year ended 30 June 2021. Annual Leave Base Employee pay/day Balance 1 July 2020 Accumulated during year Taken during year Category $ (days) (days) (days) Managers 550 90 250 240 Operations staff 320 150 500 600 Admin Executive 210 130 400 380 Clerical staff 100 60 200 240 Additional information: After leave taken during the year had been recorded, Techno Ltd's trial balance revealed that the provision for annual leave had a credit balance of $81,500 at 30 June 2021. Required: Prepare the journal entries to account for the provision for annual leave at 30 June 2021. Show all workings and narrations. (10 marks)