A countys general fund acquires equipment with a 10-year estimated life and finances it with a $20,000,000 loan. How is this recorded in the general funds statement of revenues, expenditures, and changes in fund balances? Select one: a. $20,000,000 expenditures and $20,000,000 other financing sources. b. Not recorded; this transaction only affects the balance sheet. c. $20,000,000 other financing uses and $20,000,000 other financing sources. d. $20,000,000 revenues and $20,000,000 expenditures.