Part of the general obligation bond proceeds from a new issuance was used to pay for the cost of a new City Hall as soon as construction was completed. The remainder of the proceeds was transferred to...

Part of the general obligation bond proceeds from a new issuance was used to pay for the cost of a new City Hall as soon as construction was completed. The remainder of the proceeds was transferred to repay the debt. Entries are needed to record these transactions in the

(a) General Fund and Proprietary Fund.

(b) General Fund, Agency Fund, and Debt Service Fund.

(c) Trust Fund and Debt Service Fund.

(d) Debt Service Fund, Capital Projects Fund.