Cascada Ltd. provides each of its employees with 12 paid sick days in each year. Employees only receive compensation if and when a sick day is taken and no benefits will carry forward into the next year (i.e., the benefits are non-accumulating). How should Cascada Ltd. account for these benefits? A. Accrue compensation for 10 sick days per employee and expense over the year B. Accrue an estimated amount for sick days an employee might take as an expense over the year C. Recognize an expense for each of the 12 sick days only when the absences occur D. Recognize an expense for 1 sick day per month for each employee