A Federal Agency Uses $28,000 of Materials That Had Been

A federal agency uses $28,000 of materials that had been previously purchased. What is the debit side of the proprietary journal entry?

A) Debit Operating materials and supplies held for use for $28,000
B) Debit Delivered orders-obligations, paid for $28,000
C) Debit Program costs-materials for $28,000
D) No entry is needed because materials are expensed when purchased in federal government accounting.