show how each transaction would be reported in the operating statement for each fund affected . Transactions : 1. Salaries and wages paid to general government employees from unrestricted resources during the totaled $ 4,000,000 . Salaries and wages payable at the beginning of the year totaled $60,000 and at year -end amounted to $28,000 . 2 The city issued $20,000,000 of 10- year , % bonds at the beginning of the year . Interest is due semi -annually at the beginning of each and at mid - year . The bonds were issued at par to provide for the construction of a new police and fire facility