Assume the OMB Apportions 1/4^th of an Appropriation to a Federal

Assume the OMB apportions 1/4^th of an appropriation to a federal agency for the first quarter of the fiscal year. The journal entries at the agency level to record this event will include:

A) a debit to the account Unexpended Appropriations
B) a debit to the account Unapportioned Authority
C) a credit to the account Fund Balance with Treasury
D) None of the above