.Zain JO 6:34 AM 99% Masa ch10 tb picker3e.doc 9 Pirate Ltd employs 5 staff. Each staff member is entitled Leave loading of to 20 days annual leave per annum. 17.5% is paid when the leave is taken. At 1 July 2013 the balance in the provision for annual leave account was $20 303 Details of each employees leave entitlement at 30 June 2014 are as follows: owing a Bird Brewn$70 00 Horm There are 260 work days in a year. On 1 July each year all employees receive a 5% wage rise. There are no other wage rises given during the year. Annual leave payments made during the year were debited against the provision account. The total debit against the annual leave account during the year in relation to leave taken was: Learning Objective 10.4 Prepare journal entries to account for short-term liabilities for employee benefits, such as wages and salaries, sick leave and annual leave a. S27 221 b. S28 654 c. S33 585 d. S33 668 10. for: IAS 19 does NOT prescribe the accounting treatment Learning Objective 10.6 Prepare entries to account for expenses, assets and liabilities arising from defined contribution post-employment plans a. contributions to defined contribution post