Expenditure accruals A state whose fiscal year ends June 30, 2022, had the following transactions and events. For each item, compute how much total expenditures the state will report in the General Fund Statement of revenues, expenditures, and changes in fund balance for the year ended June 30, 2022. 1. During the year, the state paid salaries of $3,780,000. Its employees also earned $157,500 during the period June 23 to June 30, but the payroll for that period will be paid on July 12. $0 2. The state permits its employees to accumulate up to 30 days of vacation leave. The employees are entitled to be paid on termination or retirement for any unused vacation days. At the beginning of the fiscal year, the state's liability for unused vacation pay was $756,000. By the end of the fiscal year, the vacation pay liability had increased to $850,500. The latter amount includes $16,800 owed to employees who retired as of June 30, 2022 with unused vacation pay. That amount will be paid on July 12, 2022. $0 3. At the beginning of the fiscal year, the state's actuary advised the budget director that a total of $451,500 would have to be paid into a retiree Health Care Trust Fund if the state were to contribute to the fund based on the amount of benefits earned by its active employees during fiscal 2022. However, the state has been financing these benefits on a "pay-as-you-go" basis and no trust fund has been established. Therefore, the adopted budget contained an appropriation for $120,750, the amount of benefits the state expected to pay on behalf of retired employees. During the year, actual payments on behalf of retired employees were $100,800. An additional $12,600 was scheduled to be paid in July 2022 for health care benefits claimed in June 2022. $0