Calculate the percent change from $2022$ to $2023$ and define a risk financing issue for each row in the table below: Program,$2022,2023,\%$ Increase or $($Decrease$),$Risk Financing Issue Total Gross Payroll,$$200,000,000,$$$300,000,000,$Operating Expenses,$$500,000,000,$$$750,000,000$ Gross Square Footage,$1,200,000,1,500,000$ Vehicles,$375,400$ WC Premium,$$5,000,000,$$$9,000,000$