Question 15 When the salary is accrued at the end of the accounting period, the adjusting entries are: O I. DR Allotments - realized resources and CR Delivered orders -obligations, unpaid O II. DR Delivered orders - obligations, unpaid and CR Allotments - realized resources O III. DR Program costs (salaries) and CR Accrued funded payroll O IV. DR Unexpended appropriations and CR Expended appropriations O a. I, II, and III O b. I, III, and IV O c. II, III, and IV O d. I and IV only