Previously Purchased Materials Costing $50,000 Were Used by a Federal

Previously purchased materials costing $50,000 were used by a federal agency. The proprietary entry to record this transaction would be $$\begin{array} { | l | l | c | c | } \hline & & \text { Debit } & \text { Credit } \\\hline \text { A } & \begin{array} { l } \text { Operating/Prograrn Expenses - Materials } \\\text { Irventory for Apency Operations }\end{array} & \$ 50,000 &\$50,000 \\\hline \begin{array} { l } \text { B. }\end{array} & \begin{array} { c } \text { Operatirg/Prograrry Experises - Materials } \\\text { Appropriations Used }\end{array} & \$ 50,000 & \$ 5,000 \\\hline \text { C. } & \begin{array} { c } \text { Appropriation Realized } \\\text { Irventory for Apency Operations }\end{array} & \$ 50,000 & \mathbf { \$ 50,0 0 0 } \\\hline \text { D. } & \begin{array} { c } \text { Irventory for Agency Operations } \\\text { Accourts Payable }\end{array} & \$ 50,000 & \mathbf { \$ 50,0 0 0 } \\\hline\end{array}$$