The city ofAlpine incurred the following costs during the year in its property tax collection

department:

Purchase of computer equipment $400,000

Salaries and wages $410,000

Purchase ofelectricity from the city-owned electric utility $450,000

Purchase of supplies, all ofwhich were used during the year $10,000

As a consequence of these transactions, the amount that Alpine should report as expenditures n its general fund is?

a. $400,000

b. $410,000

c. $450,000

d. $460,000