What journal entry is made when a purchase order is placed with a supplier?

Select one:

a. Debit encumbrances and credit appropriations

b. Debit expenditures and credit budgetary fund balance reserved for encumbrances

c. Debit appropriations consumed and credit budgetary fund balance reserved for encumbrances

d. Debit encumbrances and credit budgetary fund balance reserved for encumbrances