need help with this question

Sunshine Beach Ltd has five employees. According to their particular employment award, long-service leave can be taken after 15 years, at which time the employee is entitled to 13 weeks' leave. If the employee leaves before completing the 15 years' service, there will be no entitlement to leave, or to a cash payment in lieu of leave. The names of the employees, their current salaries and their years of service as at the end of the reporting period are as follows:

Employee	Current Salary	Years of Service	Years until LSL vests	Probability
Smith	30,000	5	10	20
Jones	40,000	8	7	30
Johnson	40,000	10	5	60
Gunston	50,000	15	0	100
Billabong	40,000	18	0	100

The provision for long-service leave as at the beginning of the reporting period is $20 900. High-quality corporate bonds exist with periods to maturity that exactly match the various periods that must still be served by the employees before LSL entitlements vest with them. These bond rates are as follows:

REQUIRED 1. Calculate the long-service leave obligation for Sunshine Beach Ltd as at the end of the reporting period.

2. Provide the necessary accounting entry to recognise the long-service leave expense for the year

Corporate bond period to maturity	Bond Rate %
10	7
7	6.2
5	6

The inflation rate is 2%

the following image I understand , but please help with the part 2 of the question

Corporate Probability (%) Years of Years Until Projeted Accumulated Present Value LSL Current Salary bond Period Bond Rate that Service LSL vests Salary LSL Benefit of Obligation Liability to Maturity LSL will vest Smith 30,000.00 5 10 10 7% 20% 36,569.83 3,047.49 1,549.19 309.84 Jones 40,000.00 8 7 30% 45,947.43 6,126.32 Johnson 40,000.00 10 5 60% 44,163.23 7,360.54 Gunston 50,000.00 15 0 100% 50,000.00 12,500.00 Billabong 40,000.00 18 100% 40,000.00 12,000.00