Assume a Federal Agency Receives Supplies That Had Been Previously

Assume a federal agency receives supplies that had been previously ordered that will be used to support a federal program.The journal entries at the agency level to record this event will include:

A) a credit to a liability account such as Accounts Payable
B) a debit to the account Expended Appropriations
C) Both (a) and (b)
D) Neither (a) nor (b)