In a Not-For-Profit Organization, Wages and Salaries Should Be Recorded

In a not-for-profit organization, wages and salaries should be recorded

A) As expenses in either a temporarily restricted or an unrestricted fund, depending on the source of the resources.
B) As expenses in a temporarily restricted fund.
C) As expenses in an unrestricted fund.
D) As expenses in an unrestricted fund, with a credit to net assets released from restrictions.