A federal agency issued $1,000 in purchase orders for goods

A federal agency issued $1,000 in purchase orders for goods and services. How would this transaction be recorded?

A. In the budgetary track debit Commitments $1,000, and credit Undelivered Orders $1,000.

B. In the proprietary track debit Operating Materials and Supplies $1,000, and credit Undelivered Orders $1,000.

C. In the budgetary track debit Un-apportioned Authority $1,000, and credit Undelivered Orders $1,000.

D. In the budgetary track debit Commitments $1,000, and credit Undelivered Orders $1,000; in the proprietary track debit Estimated Operating Materials and Supplies $1,000, and credit Undelivered Orders $1,000.