When Supplies Ordered by a Governmental Unit Are Received at an Actual

When supplies ordered by a governmental unit are received at an actual price which is less than the estimated price on the purchase order,the Encumbrance Control account is:

A) Credited for the original estimated price for the supplies.
B) Credited for the actual price on the purchase invoice.
C) Debited for the original estimated price for the supplies
D) Debited for the actual price on the purchase invoice.