Park City uses encumbrance accounting and formally integrates its budget into the general fund's accounting records. For

the year ending July $31,$ year $1,$ the following budget was adopted:

Estimated revenues

Appropriations

Estimated transfer to debt service fund

$$30,000,000$

$27,000,000$

$900,000$

Park incurred salaries and wages of $$800,000$ for the month of April year $1.$ What account should Park debit to record this

$$800,000?$

Encumbrances.

Salaries and Wages Expense.

Expenditures.

Operating Funds.