Under the dual-track accounting approach used in the text, which of the following transactions or events would be recorded in the journal for governmental activities at the government-wide level? a. a. recording the annual budget, property tax levy, and payroll. b. recording the property tax levy, issuance of tax anticipation notes, and accrual of interest on long-term debt at year-end. c. recording the property tax levy, payroll, and encumbrances for purchase orders. d. recording the property tax levy, encumbrances for purchase orders, and payment of interest on long-term debt.