A Federal Agency Issued $1,000 in Purchase Orders for Goods

A federal agency issued $1,000 in purchase orders for goods and services. How would this transaction be recorded?

A) In the budgetary track debit Commitments $1,000, and credit Undelivered Orders $1,000.
B) In the proprietary track debit Operating Materials and Supplies $1,000, and credit Undelivered Orders $1,000.
C) In the budgetary track debit Unapportioned Authority $1,000, and credit Undelivered Orders $1,000.
D) In the budgetary track debit Commitments $1,000, and credit Undelivered Orders $1,000; in the proprietary track debit Estimated Operating Materials and Supplies $1,000, and credit Undelivered Orders $1,000.