Slater Is Entitled to 4 Weeks Annual Leave a Year

Slater is entitled to 4 weeks annual leave a year and has four weeks leave,to the value of $20 000,accrued at the end of his first year of employment.On the first day of his second year of service Slater is given a pay rise to bring his salary up to $300 000 per annum.After the pay rise,Slater's annual leave payable must be adjusted by:

A) $50 000
B) $3077
C) $23 077
D) No adjustment is necessary