A Government Orders Services in the Amount of $5,000,000 and Records

A government orders services in the amount of $5,000,000 and records the order as an encumbrance. When the services are provided, the invoice is in the amount of $4,998,000. Which statement below is true?

A) When the invoice is received, the encumbrance account is debited for $5,000,000.
B) When the invoice is received, fund balance-assigned is debited for $4,998,000.
C) When the order is placed, fund balance-assigned is credited for $5,000,000.
D) When the order is placed, expenditures are debited for $5,000,000.