When answering and explaining the question please ONLY use the terms below for a better understanding of the question.

The dropdown options are:

Accrued salaries payable

Appropriations $-$ administration

Appropriations $-$ all other expenditures

Appropriations $-$ building maintenance

Appropriations $-$ instruction

Appropriations $-$ pensions and other benefits

Appropriations $-$ school supplies

Appropriations $-$ transportation

Budgetary fund balance reserved for encumbrances

Cash

Encumbrances $-$ administration

Encumbrances $-$ all other expenditures

Encumbrances $-$ building maintenance

Encumbrances $-$ instruction

Encumbrances $-$ pensions and other benefits

Encumbrances $-$ school supplies

Encumbrances $-$ transportation

Expenditures $-$ administration

Expenditures $-$ all other expenditures

Expenditures $-$ building maintenance

Expenditures $-$ instruction

Expenditures $-$ pensions and other benefits

Expenditures $-$ school supplies

Expenditures $-$ transportation

Vouchers payable