At 30 June 2024, the accountant for Woodbine Construction, Mary Ellam, is preparing the financial statements for the year ended on that date. To calculate the annual leave payable, the accountant had gathered the following information on employee annual salary weeks leave outstanding.

Required

(a) Calculate the annual leave payable liability for Woodbine Construction as at 30 June 2024 based on a 52‐week year.

(b) The balance of the annual leave payable liability before the above calculation was $8 735. Show the general journal entry to record the appropriate balance in the Annual Leave Payable account.

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Employee Mary Ellam Liam Gomez Annual salary Weeks leave outstanding $141 520 4 91000 2 Yuan Chen 72 000 4 Adara Parata 85 000 5 Eliza Scott 66 160 1 Kai Arthur 60 960 6