Assume the same details as in Exercise 10.9, except that Nanjing Ltd’s trial balance showed the provision for annual leave had a credit balance of \($92\) 640.

Required 

1. Prepare journal entries to account for the annual leave liability at 30 June 2024.

2. Prepare journal entries to account for the annual leave liability at 30 June 2024 if the provision for annual leave had a credit balance of \($92\) 640, but there was no loading applied to annual leave payments.