A state whose fiscal year ends June $30,2022,$ had the following transactions and events. For each item, compute how much total expenditures the state will report in the General Fund Statement of revenues, expenditures, and changes in fund balance for the year ended June $30,2022.$

$1.$ During the year, the state paid salaries of $$3,780,000.$ Its employees also earned $$157,500$ during the period June $23$ to June $30,$ but the payroll for that period will be paid on July $12.$

$Answer $1$

$2.$ The state permits its employees to accumulate up to $30$ days of vacation leave. The employees are entitled to be paid on termination or retirement for any unused vacation days. At the beginning of the fiscal year, the state$$s liability for unused vacation pay was $$756,000.$ By the end of the fiscal year, the vacation pay liability had increased to $$850,500.$ The latter amount includes $$16,800$ owed to employees who retired as of June $30,2022$ with unused vacation pay. That amount will be paid on July $12,2022.$

$Answer $2$

$3.$ At the beginning of the fiscal year, the state$$s actuary advised the budget director that a total of $$451,500$ would have to be paid into a retiree Health Care Trust Fund if the state were to contribute to the fund based on the amount of benefits earned by its active employees during fiscal $2022.$ However, the state has been financing these benefits on a $$pay$-$as$-$you$-$go$$ basis and no trust fund has been established. Therefore, the adopted budget contained an appropriation for $$120,750,$ the amount of benefits the state expected to pay on behalf of retired employees. During the year, actual payments on behalf of retired employees were $$100,800.$ An additional $$12,600$ was scheduled to be paid in July $2022$ for health care benefits claimed in June $2022.$