Salary payment and accrual Harmon School District's General Fund accounts for all revenues and expenditures. At the start of school year 2022 (which runs from July 1, 2021 to June 30, 2022) the fund balance is $252,000. The approved budget for 2022 follows. Estimated Revenues Property taxes Intergovernmental revenues Miscellaneous income $2,700,000 810,000 45,000 Appropriations Administration $270,000 Instruction 2,340,000 Pensions and other benefits 360,000 Transportation 180,000 Building maintenance 171,000 198,000 63,000 School supplies All other expenditures During its fiscal year ended June 30, 2022, Harmon School District paid salaries of $2,160,000, chargeable to the Instruction appropriation. Instruction salaries for the last bi- weekly pay period in June 2022 in the amount of $108,000 will be paid on July 5, 2022. Prepare journal entries to record instruction salary expenditures for fiscal year 2022. Enter 0 or leave the field blank if no entry is required.