Problem 5: Comparing the measurement focus of governmental funds with the measurement focus of proprietary funds The information below pertains to the Village of Brexitville for the year ended December 31, 2021. A. Purchased new Apple desktop and laptop computers at the beginning of 2021 for $72,000; the computers are expected to last 4 years and have no salvage value; B. Paid $41,000 to the federal government representing the Village's payroll taxes for FICA and Medicare; C. Paid $50,000 to retire bonds payable; paid semi-annual interest on bonds of $2,000; D. Received a bill for $1,800 on January 2, 2022, from Peoples Gas for natural gas used in November and December, 2021, to heat government facilities. Required: Based on preceding transactions, compute total expenditures for the local government assuming events A, B, and D are recorded in the general fund, and event C is recorded in a debt service fund. Assume the bond transactions in event care for general obligation bonds. Then compute total expenses for the government assuming all transactions are recorded in the Village's water utility enterprise fund. Assume the bond transactions in event C are for revenue bonds. The Village uses straight-line depreciation.