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	$30,000,000
Appropriations	27,000,000
Estimated transfer to debt service fund	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?

Group of answer choices

Encumbrances.

Salaries and Wages Expense.

Expenditures.

Operating Funds.