8. Resources for a capital improvement are provided by special assessments. At the start of the second year of the project, a reclassification entry in the debt service fund that debits Deferred...

8. Resources for a capital improvement are provided by special assessments. At the start of the second year of the project, a reclassification entry in the debt service fund that debits Deferred Inflows of Resources would credit

a. Special Assessments Receivable—NonCurrent.

b. Fund Balance Restricted for Special Assessments.

c. Unassigned Fund Balance.

d. Revenues.