County A has elected to treat their materials, supplies, and inventory on the purchase method. Which are the accounting recording methods that would be used?

A.Inventory because it becomes an expendable available financial resource.

B.Materials and supplies should be recordedcapitalized and accounted for on aperpetual basis.

C.Purchases of materials and supplies should not be recorded as inventory but as an immediate expenditure.

D.Materials and supplies should be adjusted from the fund balance of the general fund.