Use the Following Information to Answer Bellow Questions

Multiple Choice

Use the following information to answer bellow questions
A county's general fund has $4,000,000 in supplies on hand at the start of 2020. It purchases $25,000,000 in supplies and uses supplies costing $26,000,000 during 2020.
-If the county uses the consumption method to report supplies inventories, what balances appear in the general fund financial statements for 2020?

A) Expenditures of $26,000,000 and fund balance-nonspendable of $3,000,000
B) Expenditures of $25,000,000 and no nonspendable fund balance
C) Expenditures of $25,000,000 and fund balance-nonspendable of $3,000,000
D) Expenditures of $26,000,000 and no nonspendable fund balance