Assume a Federal Agency Has $ 150,000 of Unobligated Budgetary

Assume a federal agency has $ 150,000 of unobligated budgetary authority at the end of the fiscal year that must be returned to Treasury. The journal entry at the agency level to record this event in the proprietary accounts will include:

A) a debit to the account Unexpended Appropriations
B) a credit to the account Fund Balance with Treasury
C) Both a and b
D) Neither a nor b