An Agency Makes an Internal Preliminary Request for the Purchase

An agency makes an internal preliminary request for the purchase of $75,000 of equipment and supplies with an anticipated cost of $10,000. The budgetary entry made by the agency would be
$\begin{array}{llcc}&& \text {Debit}& \text {Credit}\\ \text {A.}& \text { Expenditures } & \$ 10,000 \\& \text { Capital Assets} & 75,000 \\&\text { Appropriations }&&\$85,000\\ \text {B. }& \text { Allotments - Realized Resources } & \$ 85,000 \\& \text { Commitments } && \$ 85,000\\\\ \text {C. }&\text { Appropriations} &\$ 85,000\\& \text { Commitments} &&\$ 85,000\\\\ \text {D.}& \text { Appropriations } &\$ 85,000\\ &\text { Allotments } &&\$ 85,000\\\end{array}$