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 proprietary journal entry should the agency make?
a.
$\begin{array}{lcc}\text { Apportionments } & 400,000 & \\\text { Allotments-realized resources }&&400,000\end{array}$

b.
$\begin{array}{lcc}\text {Fund balance with Treasury } & 400,000 \\\text { Unexpended appropriations-appropriations received } & &400,000 \\\end{array}$

c.
$\begin{array}{lcc}\text { Allotments-realized resources } & 400,000 \\\text { Apportionments }& & 400,000 \\\end{array}$

d.
$\begin{array}{lcc}\text {Unexpended appropriations - appropriations received}&400,000 \\\text {Fund balance with Treasury } & &400,000\end{array}$