17. The county issued a six-month, 6%, $200,000 bond anticipation note on October 1, 20X7, to provide temporary financing for a police station construction project. The voters have not approved the issuance of bonds. The county government was billed $150,000 during the year for construction costs on its capital project and $125,000 was paid. If the bond referendum is not approved by the voters, the government should report Capital Projects Fund expenditures for the year ended December 31, 20X7 of A. $125,000 B. $150,000 C. $153,000 D. $162,000