5.A court judgment was rendered against a county in which they were ordered to pay $500,000 in equal installments over a five-year period to the plaintiff. The county's General Fund will A. Report a fund liability of $500,000 in Year 1. B. Report expenditures of $500,000 in Year 1. C. Report expenditures of $100,000 in Year 1. D. Report expenditures of $100,000 in Year 1 and a fund liability of $400,000.