A Certain Federal Agency Placed an Order for Office Supplies

A certain federal agency placed an order for office supplies at an estimated cost of $14,400. Later in the same fiscal year these supplies were received at an actual cost of $14,800. Assume commitment accounting is not used by this agency. At the time the order is received, what is the net effect on the budgetary and proprietary track accounts?

A) Budgetary Accounts: $14,400; Proprietary Accounts: $14,400.
B) Budgetary Accounts: $14,400; Proprietary Accounts: $14,800.
C) Budgetary Accounts: $400; Proprietary Accounts: $14,800.
D) Budgetary Accounts: $0; Proprietary Accounts: $14,800.