.A department of a local government began operations at the beginning of the current fiscal year with $250,000 cash. During the fiscal year, the department made cash disbursements for the following:

           #   Salaries and other personnel costs, $100,000

           #   Office rent and utilities, $24,000

           #   Retirement of debt principal, $10,000; payment of interest, $2,200

           #   Purchased equipment at the beginning of the fiscal year for $30,000; the equipment is expected to last 6 years and have a salvage value of $6,000

           #   Photocopier rental, $10,500

Based on the preceding transactions, compute total annual expenditures for this department assuming it performs governmental- Type activities and is accounted for in the General Fund. 

Then compute total annual expenses for this department assuming it performs activities within an Enterprise Fund.