Assume That Congress Enacted an Appropriation for a Federal Agency

Assume that Congress enacted an appropriation for a federal agency in the amount of $500,000. The proprietary entry that would be necessary would be A.
$\begin{array}{cc}&\underline{\text { Debit }}&\underline{ \text { Credit }}\\ \text { Fund Balance with Treasury............. } &\$500,000\\ \text { Unexpended Appropriations.............} &&\$500,000\\\end{array}$
B.
$\begin{array}{lc} \text { Cash................................................. } &\$500,000\\ \text { Appropriations................................. } &&\$500,000\\\end{array}$
C.
$\begin{array}{cc} \text { Appropriation Realized.................... } &\$500,000\\ \text { Unapportioned Authority................. } &&\$500,000\\\end{array}$
D.
$\begin{array}{lc} \text { Cash................................................. } &\$500,000\\ \text { Obligations....................................... } &&\$500,000\\\end{array}$