Victoria Ltd provides long service leave entitlement of 13 weeks of paid leave after 10 years of continuous employment. The provision for long service leave had a credit balance of \($180\)  000 at 30 June 2023. During the year ended 30 June 2024, long service leave of \($45\)  000 was paid. At the end of the year, the present value of the defined benefit obligation for long service leave was \($160\)  000.

Required 

Prepare all journal entries in relation to long service leave for the year ended 30 June 2024.