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 $\begin{array}{|l|l|r|r|} \hline& & \text { Debit } & {\text { Credit }} \\\hline \text { A. } & \begin{array}{l}\text { Expenditures } \\\text { Capital Assets } \\\text { Appropriations }\end{array} & \begin{array}{l}\$10,000\\75,000 \\\end{array}& \$85,000\\\hline \text { B. } & \begin{array}{c}\text { Allotments - Realized Resources } \\\text { Commitments }\end{array} & \$ 85,000 & \$ 85,000 \\\hline \text { C. } & \begin{array}{c}\text { Appropriations } \\\text { Commitments }\end{array} & \$ 85,000 & \$ 85,000 \\\hline \text { D. } & \begin{array}{c}\text { Appropriations } \\\text { Allotments }\end{array} & \$ 85,000 & \$ 85,000 \\\hline\end{array}$