19. Which of the following joumal entries should a Green City use to records 300,000 for police department salaries during June? A. Salaries expense $300,000 Appropriations $300,000 B. Saluries expense $300,000 Encumbrances $300,000 C. Encumbrances $300,000 Salaries payable $300,000 D. Expenditures salaries $300,000 Salaries payable $300,000 20. In Yeur 20X1, Blake County received a $1,000,000 restricted grant from the state government to be used to improve its public safety department's communication systems. The county has met all purpose eligibility requirements of the grant but the funds are to be spent in Year 20x2. In 20X1, Blake County's General Fund should report this grant as: A. Unearned Revenue B. Deferred revenues C. Revenues D. Deferred Inflow of Resources