Which of the following journal entries should a government use to record $475,000 for police department salaries and wages during a particular month? A. Debit Salaries and Wages Expense $475,000, credit Appropriations $475,000; B. Debit Salaries and Wages Expense $475,000, credit Encumbrances $475,000; C. Debit Encumbrances $475,000, credit Vouchers Payable $475,000; D. debit Expenditures $475,000, credit Vouchers Payable $475,000