Expansion Aviation has installed a new payroll module for its
existing accounting system that integrates with the general ledger
application. The new payroll application is more complex than the
old system, but its reporting function provides more details. For
example, the new application calculates leave, pension, payroll
tax, and workers' compensation expenses, as well as the
corresponding accounting accruals. There was very little time
available to implement the new system, so the old application
ceased operation on December 31, 2019,...