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 more than the estimated price on the purchase order,the Encumbrance Control account is:

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