4. Financing for the renovation of Mink City's municipal park, begun and completed during 2019, came from the following sources: Proceeds from general obligation bond Transfer from Mink's general fund $400,000 500,000 100,000 . . _ . . _ . . . _ . . . . . . . . . . . . . . . . . .. . . What amounts should be recorded as revenue and other financing sources? Revenues Other Financing Sources a. $1,000,000 b. $900,000 c. $400,000 $0 $0 $100,000 $600,000 $1,000,000 5. On April 1, 2019, Rhine County incurred the following expenditures in issuing long-term bonds $400,000 90,000 ssue costs . . When Rhine establishes the accounting for operating debt service, what amount should be deferred and amortized over the life of the bonds? b. $90,000 c. $400,000 d. $490,000