11 假定某一歲出類單位會計發生借記押金$500,000；貸記可支庫款$500,000之分錄。試問其政府總會計相應之分錄應為下述何者：
(A)借記押金$500,000；貸記各機關結存$500,000
(B)借記存出保證金$500,000；貸記各機關結存$500,000
(C)借記公庫結存$500,000；貸記押金$500,000
(D)借記押金$500,000；貸記公庫結存$500,000