Choice "D" is correct. The fire department salaries would be paid out of the general fund, as this is a service of the city. The general fund records the salaries as Expenditures with a credit to salaries payable.Choice "b" is incorrect. Appropriations is the term for authorized (estimated) resource outflows, including expenditures, used when recording the budget. It does not represent actual expenditures. In addition, the word "expense" is associated with accrual accounting. The city, in its general fund, recognizes "expenditures."Choice "a" is incorrect. Salaries are not usually encumbered, as they are a routine expenditure of the department. In addition, the word "expense" is associated with accrual accounting. The city, in its general fund, recognizes "expenditures."Choice "c" is incorrect. Salaries are not usually encumbered, as they are a routine expenditure (financial outflow) of the department. Encumbrances represent commitments or assignments, not actual amounts payable.