Acity was incorporated as of january 1, 2019. it is preparing its first set of financial statements as of december 31, 2019, and is examining transactions and events affecting its general fund to see if any accruals need to be made. based on the following data, prepare journal entries to record (a) accruals needed to prepare the city’s governmental fund financial statements and (b) the additional worksheet adjustments needed to prepare the city’s government-wide financial statements. salaries for the period ended december 31, 2019, and totaling $25,000 will be paid in early january, 2020. the city permits its employees to receive cash for unused accumulated vacation pay when they retire or are terminated. by december 31, 2019, active employees had accumulated vacation pay totaling $14,000, but none was due and payable at year end. newly-hired sanitation employees accidentally sideswiped several vehicles. the vehicle owners filed claims. the city settled one claim for $2,000 in december, 2019 and to be paid in early january, 2020. the city attorney believes that it is probable the remaining claim will be settled for about $10,000, but there is no indication of when it will be settled. the city agrees to provide other postemployment healthcare benefits to its retirees on a pay-as-you-go basis. the city has no retirees and therefore no amounts currently due and payable to retirees for healthcare costs. the actuarially calculated net opeb liability, however, is $18,000.