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A County General Fund Provides Temporary Funding to Its Capital  General Fund Capital Projects Fund\begin{array}{lrr} \underline{\text { General Fund}}&&&&&&&&\underline{\text { Capital Projects Fund}}\end{array}

Question 70

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A county general fund provides temporary funding to its capital projects fund for a construction project. The capital projects fund will pay it back to the general fund within the same fiscal year. How will this transaction be recorded by the general fund and the capital projects fund?
 General Fund Capital Projects Fund\begin{array}{lrr} \underline{\text { General Fund}}&&&&&&&&\underline{\text { Capital Projects Fund}}\end{array}
A)  Increase in current receivables Increase in current payables\begin{array}{lrr}\text { Increase in current receivables}&\text { Increase in current payables}\end{array}
B)  Expenditure Revenue\begin{array}{lrr}\text { Expenditure}&&&&&&&&&\text { Revenue}\end{array}
C)  Other financing use Increase in current payables\begin{array}{lrr}\text { Other financing use}&&&&&&\text { Increase in current payables}\end{array}
D)  Other financing use Other financing source\begin{array}{lrr}\text { Other financing use}&&&&&&\text { Other financing source}\end{array}

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