How would this be reflected on the Actuals Tab of the Work Order?

The planner identified that the pump required four widgets as material on the work plan. An electrician was issued a quantity of four widgets from the storeroom and was able to complete the work using only two of the four widgets. The two unused widgets were recorded as returned.

How would this be reflected on the Actuals Tab of the Work Order?
A . There would be a single line Item entry with a Transaction Type of ISSU
C . There would be a single line Item entry with a Transaction Type of RETUR
E . There would be a single line Item entry with a Transaction Type of ISSUE/RETUR
G . There would be two line items entries one with a Transaction Type of ISSUE and another with a Transaction Type of RETUR

Answer: D