On June 1,20X7, the Department of Labor ordered \(\$ 10,000\) worth of stationery and office supplies from an authorized contractor. At the time of the purchase order, this transaction should be recorded by the agency as

a. a \(\$ 10,000\) debit to current assets and a \(\$ 10,000\) credit to liabilities.

b. a \(\$ 10,000\) debit to Commitments and a \(\$ 10,000\) credit to Undelivered Orders-Unpaid.

c. a \(\$ 10,000\) debit to Expended Appropriations and a \(\$ 10,000\) credit to Cumulative Results of Operations.

d. a \(\$ 10,000\) debit to Allotments-Realized Resources and a \(\$ 10,000\) credit to Expended Appropriations.

e. a \(\$ 10,000\) debit to Unapportioned Authority and a \(\$ 10,000\) credit to Expended Appropriations.