32. Mary T. Lincoln works for the City of Columbus. She volunteered to work over the 2008 Christmas break to earn a short vacation during the first week of January 2009. She earns three vacation days and will be paid $400 per day. She takes her vacation in January and is paid for those days.

a. Prepare the journal entries on the government-wide financial statements for 2008 and 2009 because of these events.

b. Assume that Lincoln works in an activity reported within the General Fund. Prepare journal entries for the fund-based financial statements for 2008 and 2009 because of these events.

c. Assume that Lincoln works in an activity reported within the General Fund but that she does not plan to take her three vacation days until near the end of 2009. What journal entries should be made for the fund-based financial statements in 2008 and 2009?