Assume that Yellowgum Ltd raised an annual provision for sick leave for $33,600, and that, by the end of the year, the following sick leave had been taken by staff:

2 staff members had taken all of their sick leave for the year

8 staff members had taken one week of sick leave for the year

4 staff members had not taken any sick leave at all.

Assuming all of the weekly entries to raise the provision were complete, what would the balance of the Provision for Sick Leave account be at this time?

Enter whole dollars only, no dollar

sign, no comma. Round up or down to the nearest whole dollar if required.