The policy of Agary Company regarding leaves is that vacation leaves and sick leaves are cumulative up to two years starting from January of the year of entitlement. An additional incentive on sick leave is that unused SLs will be converted into cash and released on the year after its expiration. All employees are entitled to 12 days of paid sick leaves and 12 paid vacation leaves per year. The following table shows the leave balances of 3 employees for 2019 and their availments for 2020.

 

1. How many days of paid sick leaves will be available for employee B at the beginning of 2021?

2. How much cash was actually received by employee C in 2020 from her sick leave benefit conversion?

3. How much cash was actually received by employee B in 2020 from her sick leave benefit conversion?

4. How much vacation pay will be accrued at the end of 2020 for these 3 employees?

5. How much SL cash conversion will be paid by the company for the 3 employees in 2021?

Employee AB A B C Daily Rate 1000 1500 1200 2019 - END SL BAL 14 20 12 VL BAL 20 10 20 2020 SL AVAILED 6 14 8 VL AVAILED 12 10 20