Which of the Following Would Increase the Balance in Net

Multiple Choice

Which of the following would increase the balance in net assets-invested in capital assets,net of related debt?

A) Acquisition of a building to be used by the police department.
B) Issuance of long-term debt to be used to acquire equipment for the police department.
C) A gift of land to the city restricted by the donor to be used by the city airport,which is accounted for as an enterprise fund.
D) Recording annual depreciation on capital assets.