(Effect of different measurement focuses and bases of accounting)Following are some of Vista Villages events during calendar year 2019. For each event, state (a) the amount the Village would report as expenditures if the event occurred in a governmentaltype fund and (b) the amount it would report as expenses if the event occurred in an Enterprise Fund

(1.) An invoice in the amount of $26,000 for electricity services for the month of December was received and paid in January, 2020.

(2.) The amount owed to employees for compensated absences increased from $720,000 to $765,000 during the year. Employees are permitted to receive payment for unused compensated absences when they retire; at yearend, however, none of the employees had retired.

(3.) At December 31, 2019 interest accrued on outstanding longterm debt amounted to $63,000. The interest was due to be paid on May 1, 2020