How should the purchase of land for General Fund purposes by entering a 3-year, $80,000, capital lease be reported in the General Fund statement of revenues, expenditures, and changes in fund balance?

a. No effect.

b. Expenditures of $80,000.

c. Expenditures of $80,000 and other financing sources of $80,000.

d. Other financing uses of $80,000 and other financing sources of $80,000.