Which of the following outflows would be recorded the same way under both modified accrual and full accrual? (By “the same”, I mean that one would record the same amount as an expenditure that the other records as an expense.)

a		Payment of $1 million for a new building
b		Payment one week after the end of the fiscal year for salaries earned during that year.
c		Depreciation on a building
d		Payment of $1 million to pay principal on an outstanding long-term loan