Choice "B" is correct. Routine employer contributions by the general fund to the pension trust fund would be accounted for as an expenditure in the general fund.Choice "c" is incorrect. The general fund's contribution of capital to the enterprise fund would be classified as a transfer within other financing uses, not as an expenditure.Choice "d" is incorrect. The general fund's operating subsidy to an enterprise fund would be classified as a transfer within other financing uses, not an expenditure.Choice "a" is incorrect. A transfer from the general fund to a capital projects fund (or any other fund) would be classified as a transfer within other financing uses, not an expenditure.