I need a clear answer please

3) The following are transactions for the city of Salem. - a. Incurred salaries of $44,000 to be paid next month. - b. Tax bills totaling $500,000 mailed to city residents. - c. Paid salaries above. - d. Computer equipment received in the amount of $11,000, to be paid in 30 days. - Required: - Analyze the above transactions by using the accounting equation for a governmental fund