15) Mifflin Co. receives a $100 state grant to be used this year for Public Safety salaries.

18)The following salaries are recognized during the year:

-a $250 for Public Safety Salaries ($90 meets eligibility for the state grant money (#15).

-b $150 for Health Salaries

-c $65 other Salaries

-d $35 Approved Vacation Pay

28)The county staff made an end-of-year adjustment to restrict grant money that was not spent (#15 and #18A)

Please make journal entries for the questions above.