A county capital projects fund receives resources of $5,000,000 from a bond issue and a state grant of $10,000,000, to build an administration building. Both funding sources are externally restricted to the capital project. During the year contracts are signed for $12,000,000. Contractors submit bills for $8,000,000 and the county pays $6,000,000. At year-end, how does the capital projects fund report fund balance? Restricted $6,000,000, committed $4,000,000 Restricted $4,000,000, committed $4,000,000 Restricted $7,000,000 Restricted $9,000,000