Previously Purchased Materials Costing $50,000 Were Used by a Federal

Previously purchased materials costing $50,000 were used by a federal agency. The proprietary entry to record this transaction would be $\begin{array}{llr}&& \text {Debit}& \text {Credit}\\ \text { A. } & \text {Operating/Program Expenses - Materials } &\$50,000\\& \text { Inventory for Agency Operations } &&\$50,000\\\\ \text {B. } & \text { Operating/Program Expenses - Materials. } &\$50,000\\& \text { Appropriations Used.} & &\$50,000\\\\ \text { C. } & \text { Appropriations Realized } &\$50,000\\&\text { Inventory for Agency Operations. } & &\$50,000\\\\ \text { D. } & \text { Inventory for Agency Operations } &\$50,000\\& \text { Accounts Payable} & &\$50,000\\\end{array}$