Use the Following Information to Answer Bellow Questions

Use the following information to answer bellow Questions
A county's general fund has $4,000,000 in purchase orders outstanding at the beginning of 2020. The orders are delivered in 2020 and the county pays the suppliers $4,000,000. Expenditures ordered, delivered and paid for in 2020 total $35,000,000. Near the end of 2020, encumbrances for $5,000,000 in purchase orders are recorded. Encumbrances are reported in fund balance-assigned.
-Using the GAAP budgetary basis, what amount does the county report for expenditures in 2020?

A) $39,000,000
B) $40,000,000
C) $35,000,000
D) $44,000,000