A government has a liability for accrued compensated absences at the beginning of 2016 of $500,000. This liability does not mature in 2015. At the end of 2016, the government has a liability for accrued compensated absences (not due and payable) of $600,000, In addition, the government had $10,000 of matured compensated absences to be paid early in 2017 from existing fund assets. The government paid compensated absences of $400,000 during 2016.

The General Fund expenditures for compensated absences for 2016 should be reported at what amount? (How do you handle absences paid early in 2017?)