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A capital projects fund is least likely to record an entry related to which of the following events: Repayment of bonds issued for construction of town hall. Architect fees for remodeling of town hall, Sales tax receipts designated for new fire station O All of the events would be recorded in the construction fund. The City of Pittsburgh has the following excerpt from its Preclosing Trial Balance for the end of the year : Revenues: $400,000 Expenditures: $300,000 Other Financing Sources: $100,000 Transfers Out (Interfund Transfers): $50,000 Unrestricted Fund Balance: $1,000,000 Restricted Fund Balance: $175,000 If post-closing trial balance should include Restricted Fund Balance of $200,000, what amount will the post-closing trial balance show for Unrestricted Fund Balance? $1,125,000 O $875.000 $1,175.000 O $1,025,000