An Agency Has Unpaid Salaries at Its Fiscal Year-End $\begin{array}{ll}\text { Program costs-salaries } & 68,000 \\\quad \text { Accrued funded payroll } & & 68,000\\\end{array}$

An agency has unpaid salaries at its fiscal year-end. Resources have been budgeted for these salaries. What proprietary journal entry should the agency make?
a.
$\begin{array}{ll}\text { Program costs-salaries } & 68,000 \\\quad \text { Accrued funded payroll } & & 68,000\\\end{array}$

b.
$\begin{array}{ll}\text { Program costs-salaries } & 68,000 \\\quad \text { Delivered orders-obligations, unpaid } && 68,000 \\\end{array}$

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

d.
$\begin{array}{ll}\text { Program costs-salaries } & 68,000\\\text { Disbursement in transit } && 68,000 \end{array}$