The numbered items on the left consist of a variety of transactions and events that occurred in the capital projects and debt service funds of Walton City for the year ended June 30. 20X9. Items A. B. and \(\mathrm{C}\) on the right consist of three categories that are reported of the statement of revenues. expenditures. and changes in fund balance for capital projects and debt service funds. Item \(\mathrm{D}\) is for transactions that are not reported on the statement of revenues, expenditures, and changes in fund balance for either debt service or capital projects funds. For each transaction, select the letter that represents where that transaction should be reported on the statement of revenues. expenditures. and changes in fund balance, or state that the item would not be reported of the statement.