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Question - Everglades Ltd provides its workforce of 90 employees with 15 days' paid sick leave each year. For 30 of Everglade's employees, the sick leave is vesting and for the remaining 60 employees it is non-vesting and cumulative. The following information is available in relation to sick leave for Everglade for the year ended 30 June, 2021. For the 30 employees with vesting sick leave, the amount of unused sick leave entitlements totals $9,500 and the weekly payroll for these 30 employees is $364,000. For the 60 employees with non-vesting, cumulative sick leave from past experience Everglades expects that: 50% will take their full sick leave, 40% will take 10 days of sick leave and 10% will take no sick leave. The weekly payroll for these 60 employees is $900,000.
REQUIRED - What is the balance of the provision for sick leave reported in Everglades Ltd's Balance Sheet as at 30 June 2021 in accordance with the requirements of AASB 119 'Employee Benefits'?
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