A city transfers $5 million from the general fund to the capital improvements fund. How would each fund record the transaction? a. Expenditure for general fund and revenue from other sources for the capital projects fund b. Expense for general fund and revenue for the capital projects fund c. Notes receivable for general fund and notes payable for the capital projects fund d. Nonreciprocal transfer-out for general fund and Nonreciprocal transfer-in for the capital projects fund