Please answer this case study in detail

. "Some of the staff have not been able to take their vacation this year due to scheduling problems. As a result, we will have to pay them vacation pay. These funds will be paid out after the year-end and will likely be covered by next year's operating grant. To keep revenues and expenses matched, we want to record the vacation pay on a cash basis. Would that be okay? Otherwise, we'll record a portion of next year's grant as receivable this year." . "The local foundation has provided the centre with a $30,000 grant to cover the expenses of a volunteer coordinator for two years. We received an instalment of $12,000, but we haven't hired a coordinator yet. The coordinator will be paid on an hourly basis, and the number of hours each month will fluctuate over the next two years depending on the monthly activities." Page 767 . "The cost of the fundraising program for the year was $100,000, which includes the salary of one full-time employee and the costs of preparing and mailing brochures to past and prospective donors. The brochures provide a summary of the programs at ASYC and some tips and early warnings sign to help parents recognize when their children may be involved with drugs. We are wondering whether these fundraising costs can be classified as educational costs on the statement of operations."