In Relation to Long-Service Leave How Many of These Statements

Multiple Choice

In relation to long-service leave how many of these statements are untrue?
The entry to accrue long-service leave is a debit to long-service leave expense and a credit to provision for long-service leave.
The leave is paid at the rate of pay applicable when the leave is taken.
Employees only starts to accrue long service leave after being employed for a predetermined length of time (often 10 years) .

A) 0
B) 1
C) 2
D) 3