During January 2009 General Fund supplies ordered in the previous fiscal year and encumbered at an estimated amount of $1,200 were received at an actual cost of $1,300. The entry to record this transaction will require a debit to:
A) Expenditures 2009 in the amount of $1,300.
B) Expenditures 2008 in the amount of $1,200.
C) Expenditures 2009 in the amount of $100.
D) Both B and C are correct.