A certain federal agency placed an order for office supplies at an estimated cost of $14,400. Later in the same fiscal year these supplies were received at an actual cost of $14,800. Assume commitment accounting is not used by this agency. When the order is received the required journal entry (or entries) will affect the accounts shown in what net amounts?
A. Budgetary Accounts: $14,400; Proprietary Accounts: $14,400
B. Budgetary Accounts: $14,400; Proprietary Accounts: $14,800
C. Budgetary Accounts: $400; Proprietary Accounts: $14,800
D. Budgetary Accounts: $0; Proprietary Accounts: $14,800