$3$ E$4-34.($Salary payment and accrual$)$

During its fiscal year ended June $30,2022,$ Harmon School District $($Exercise E$4-32,$ above$)$ paid salaries of $$2,160,000,$ chargeable to the Instruction appropriation. Instruction salaries for the last bi$-$weekly pay period in June $2022$ in the amount of $$120,000$ will be paid on July $5,2022.$ Prepare journal entries to record instruction salary expenditures for fiscal year $2022.$