Albee Township’s fiscal year ends on June 30.  Albee uses encumbrance accounting. On April 5, year 1, an approved $1,000 purchase order was issued for supplies. Albee received these supplies on May 2, year 1, and the $1,000 invoice was approved for payment.  What journal entry or entries should Albee make on May 2, year 1, upon receipt of the supplies and approval of the invoice?
A. A.

B. C.

C. D.

D. B.