3. When a government issues bonds at premiums and discounts and records the proceeds in a capital pro- jects fund, it should a. Transfer an amount equal to the premiums from the capital projects fund to a debt service fund, and an amount equal to the discounts from a debt service fund to the capital projects fund b. Transfer an amount equal to the premiums from C. the capital projects fund to a debt service fund, but make no transfer of an amount equal to the discounts from a debt service fund to the capital projects fund Make no transfers between the capital projects fund and a debt service fund d. Transfer an amount equal to the discounts from a debt service fund to the capital projects fund, but make no transfer of an amount equal to the pre- miums from the capital projects fund to the debt service fund