Dugger County appropriated $45,000 in its General Fund for miscellaneous supplies for its fiscal year ended September 30, Year 2. The County found that it had paid $15,000 for miscellaneous supplies in November Year 1 and issued a $30,000 purchase order to a sole source vendor for miscellaneous supplies in December Year 1. By August Year 2, the County had received $20,000 related to the order but did not pay the vendor until October pending tax receipts. Appropriations do not lapse. What entry would Dugger County make at year-end to close its books on September 30, Year 2? 

A. Debit Appropriations Control for $45,000. 

B. Debit Appropriations Control for $35,000 . 

C. Debit Appropriations Control for $10,000. 

D. Credit Appropriations Control for $35,000