Which of the Following Asset Amounts Would Be Classified as Restricted

Multiple Choice

Which of the following asset amounts would be classified as restricted fund balance on the governmental funds balance sheet?

A) Cash related to a federal grant for the Public Works department.
B) Supplies inventory in the General Fund.
C) Cash in the debt service fund that the city has set aside to pay a long-term note.
D) A cash contribution that must be maintained in perpetuity.