please answer.

please explain how to record a journal entry based on this context in detail.

Each full-time employee is entitled to four (4) weeks paid annual leave per annum. Part-time staff are entitled to pro-rata annual leave. At 30 June 202121 had not yet recorded a journal entry to accrue the annual leave for these employees. Based on the projected salaries of when each employee is expected to take their annual leave, the total provision for annual leave (in respect of all employees) as at end of financial year totals $9,780. The trust's policy is that all annual leave must be taken within 12 months. No annual leave was taken by any employee during the 2021 financial year: Each full-time employee is entitled to four (4) weeks paid annual leave per annum. Part-time staff are entitled to pro-rata annual leave. At 30 June 202121 had not yet recorded a journal entry to accrue the annual leave for these employees. Based on the projected salaries of when each employee is expected to take their annual leave, the total provision for annual leave (in respect of all employees) as at end of financial year totals $9,780. The trust's policy is that all annual leave must be taken within 12 months. No annual leave was taken by any employee during the 2021 financial year