In February, X City Ordered $725,000 of Supplies

In February, X City ordered $725,000 of supplies. On March 17^th it received all of the ordered supplies and an invoice of $712,300. Which of the following would be recorded upon receipt of the supplies and invoice?

A) Debit Encumbrances Control for $725,000
B) Credit Encumbrances Control for $712,300
C) Credit Expenditures Control for $712,300
D) Debit Reserve for Encumbrances for $725,000