The City of Olburg Failed to Record Invoiced Expenditures for the Last

The City of Olburg failed to record invoiced expenditures for the last year of $15,000 that were not encumbered. Of this amount, $10,000 was paid this year debited to Expenditures (Control) . The unpaid portion has not been vouchered. The entry to record this event would include a

A) $15,000 credit to Expenditures.
B) $15,000 debit to Fund Balance--Unassigned.
C) $5,000 debit to Expenditures.
D) $10,000 credit to Fund Balance--Unassigned.