An Agency Makes a Disbursement Request to Treasury for Salary $\begin{array}{ll}\text { Program costs-salaries } & 40,000 \\\quad \text { Expended appropriations } && 40,000 \\\end{array}$

An agency makes a disbursement request to Treasury for salary checks in the amount of $40,000. What proprietary journal entry should the agency make?
a.
$\begin{array}{ll}\text { Program costs-salaries } & 40,000 \\\quad \text { Expended appropriations } && 40,000 \\\end{array}$

b.
$\begin{array}{ll}\text { Allotments-realized resources } & 40,000 \\\quad \text { Delivered orders-obligations, unpaid } & & 40,000\\\end{array}$

c.
$\begin{array}{ll}\text { Allotments-realized resources } & 40,000 \\\quad \text { Commitments } && 40,000 \\\end{array}$

d.
$\begin{array}{ll}\text { Program costs-salaries } & 40,000 \\\quad \text { Disbursement in transit } && 40,000\end{array}$