An Agency of the Federal Government Issues a Purchase Order

An agency of the federal government issues a purchase order for $68,000 for the purchase of materials. The agency uses commitment accounting and originally believed that the materials would cost $65,000. What budgetary journal entry should the agency make when it issues the purchase order?
a.
$\begin{array}{lr}\text { Commitments } & 65,000 \\\text { Allotments-realized resources } & 3,000 \\\quad \text { Undelivered orders-obligations, unpaid } && 68,000 \\\end{array}$

b.
$\begin{array}{lr}\text { Commitments } &68,000 \\\quad \text { Undelivered orders-obligations, unpaid } & 68,000 \\\end{array}$

c.
$\begin{array}{lr}\text { Allotments-realized resources } &68,000 \\\quad \text { Undelivered orders-obligations, unpaid } & &68,000 \\\end{array}$

d.
$\begin{array}{lr}\text { Allotments-realized resources } & 65,000 \\\text { Commitments } &3,000\\\text { Undelivered orders-obliqations, paid }&&68,000\end{array}$