The company estimates that the amount of monthly salaries on which four weeks annual leave is payable is $83 200. What is the correct accounting entry to accrue annual leave at the end of the month? ( consider the year 52 weeks ) Select one: O a. DR Annual leave expense $6 400; CR Annual leave payable $6 400 O b. DR Annual leave payable $6 400; CR Bank $6 400 C. DR Annual leave payable $6 400; CR Annual leave expense $6 400 O d. No accounting entry is required