Venezia Ltd provides 10 days of sick leave to employees for each year of service on a non-vesting, accumulating basis. Unused sick leave may be carried forward for one financial year. Sick leave is taken first out of the current year's entitlement and then out of any balance brought forward from the previous year.

On 30 June 2020, the company had 211 full-time employees on an average annual salary of $77892. At this date, 17 employees had taken their full entitlement to sick leave. The remaining employees had an average of 6 days accumulated leave (untaken).

Past experience indicates the following, which is expected to continue, for the remaining employees who had not taken full entitlement of sick leave:

- a likelihood of 70% for these employees will take no more than 10 days sick leave in the following year

- a likelihood of 23% of these employees will take 12 days of sick leave in the following year

- a likelihood of 7% for these employees will take 13 days of sick leave in the following year

what is the sick leave provision balance for Venezia Ltd on 30 June 2020