Mary T$.$ Lincoln works for the City of Columbus. She volunteered to work over the $2013$ Christmas break to earn a short vacation during the first week of January $2014.$ She earns three vacation days and will be paid $$400$ per day. She takes her vacation in January and is paid for those days.

a$.$

Prepare the journal entries on the government$-$wide financial statements for $2013$ and $2014$ because of these events.

Government$-$Wide Financial Statements b$.$

Assume that Lincoln works in an activity reported within the General Fund. Prepare journal entries for the fund financial statements for $2013$ and $2014$ because of these events.

Fund Financial Statements C$.$ Assume that Lincoln works in an activity reported within the General Fund but that she does not plan to take her three vacation days until near the end of $2014.$ What journal entries should be made for the fund financial statements in $2013$ and $2014?($Note: Assume that the vacation is taken late in $2014$ as planned.$)$