Primrose Ltd Employs 5 Staff There Are 260 Work Days in a Year

Primrose Ltd employs 5 staff. Each staff member is entitled to 20 days annual leave per annum. Leave loading of 17.5% is paid when the leave is taken. At 1 July 2022 the balance in the provision for annual leave account was $14 028. Details of each employee's leave entitlement at 30 June 2023 are as follows:
$\begin{array}{|l|l|l|l|}\hline \text { Employee } & \text { Salary } & \begin{array}{l}\text { Days owing @ } \\1 / 7 / 22\end{array} & \begin{array}{l}\text { Days taken } \\\text { during year }\end{array} \\\hline \text { John Adams } & \$ 60000 & 15 & 22 \\\hline \text { Wendy Carter } & \$ 52000 & 4 & 20 \\\hline \text { Ken Murphy } & \$ 70000 & 20 & 25 \\\hline \text { Susan O'Leary } & \$ 58000 & 2 & 12 \\\hline \text { Marcus Thomson } & \$ 80000 & 6 & 15 \\\hline\end{array}$ There are 260 work days in a year. On 1 July each year all employees receive a 5% wage rise. There are no other wage rises given during the year.
The closing balance in the provision for annual leave account at 30 June 2023 is:

A) $13 454.
B) $14 127.
C) $15 808.
D) $16 599.