The Following Journal Entry Shows A) an (Some) Employee(s) May Have Taken Long-Service Leave

The following journal entry shows:
$$\begin{array} { | l | l | r | r | } \hline \mathrm { Dr } & \text { Provision for long-service leave } & 2540 & \\\hline \mathrm { Cr } & \text { Cash } & & 2540 \\\hline\end{array}$$

A) An (some) employee(s) may have taken long-service leave.
B) An (some) employee(s) may have been paid out their long-service leave entitlement upon resignation.
C) An employer is building up a provision account for long-service leave to enable it to account for leave taken in the future.
D) An (some) employee(s) may have taken long-service leave and an (some) employee(s) may have been paid out their long-service leave entitlement upon resignation.