The Congress Makes and the President Approves a $400,000 Appropriation $\begin{array}{lcc}\text { Apportionments } & 400,000 & \\\text { Allotments-realized resources }&&400,000\end{array}$

The Congress makes and the president approves a $400,000 appropriation for an agency. What budgetary journal entry should the agency make?
a.
$\begin{array}{lcc}\text { Apportionments } & 400,000 & \\\text { Allotments-realized resources }&&400,000\end{array}$

b.
$\begin{array}{lcc}\text { Fund balments-realized resources } & 400,000 \\\text { Unexpended appropriations-appropriations received } & &400,000 \\\end{array}$

c.
$\begin{array}{lcc}\text { Other appropriations realized } & 400,000 \\\text { Unappropriated authority }& & 400,000 \\\end{array}$

d.
$\begin{array}{lcc}\text {Unappropriated authority }&400,000 \\\text { Other appropriations realized } & &400,000\end{array}$