The Entry to Record Appropriations Is Notable Because It Involves

The entry to record appropriations is notable because it involves the use of account titles that are unique to the federal government. Which of the following statements is not correct?

A) The account Unexpended Appropriations is credited at the time of an appropriation.
B) Unexpended Appropriations is an asset on the federal agency's balance sheet is called "Due from Treasury.
C) Federal agencies do not typically maintain cash balances. Instead, the ability to draw cash from the Treasury is recognized as an asset at the time of an appropriation with the account Fund Balance with Treasury.
D) Payments made by Treasury on behalf of the agency are reflected with a credit to Fund Balance with Treasury.