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.