how did we get 202,482 vouchers payable? how did we get this amount?

Payment of Liabilities Checks were drawn to pay the $341,700 balance of vouchers payable $320,000 balance at the end of 2022 plus the $21,700 amount from Entry 3 a) and the $90,000 amount due to the federal government at the end of 2022. The following entries would be made for the General Fund and governmental activities at the governmentwide level: Note that entries to subsidiary appropriation or expenditure accounts in the General Fund are unnecessary because those entries were made previously when the goods and services were received. Payrolls and Payroll Taxes The gross pay of employees of General Fund departments for the month of January 2023 amounted to $252,000. The town does not use the encumbrance procedure for payroll. Payroll entries must include an additional $19,278 for the employer's share of FICA tax for the period, as well as deductions from gross pay of $19,278 for employees' share of FICA tax; $25,200, employees' federal withholding tax; and $5,040, employees' state withholding tax. Both FICA amounts will have to be remitted by the town to the federal government, and state withholding taxes will have to be remitted to the state government. The gross pay and employer FICA are chargeable to the appropriations in the General Fund as indicated by the Expenditures Ledger debits. Assuming that the liability for net pay is vouchered, the entry in the General Fund is In addition, the following entry would be required to record the payroll transaction in the governmental activities general journal at the government-wide level, using the accrual basis (expenses rather than expenditures)