Which of the following is incorrect about long service leave:

"The journal entry is: Dr Long service leave expense x, Cr Provision for long service leave x"

"Each year (or period), the employer needs to account for a provision for long service leave which is based on an estimate the number of employees they expect will be entitled to long service leave in the future and their salaries at the time of taking the long service leave, discounted to the current date."

"In Australia, long service leave is where employees are entitled to extra leave (e.g. UWA grant staff 13 weeks) if they work for an organisation for a certain amount of years (e.g. UWA require 10 years). "

None of the answers.