Which of the following items does a government with a modified accrual and encumbrances basis budget report differently in its budgetary basis statement of revenues, expenditures, and changes in fund balances—budget and actual—than in its GAAP-based statement of revenues, expenditures, and changes in total fund balances?

a. Personal services expenditures.

b. Encumbrances outstanding.

c. Interfund reimbursements.

d. Proceeds of general long-term debt issuances.