1. A government defeased in substance $10 million of old Enterprise Fund bonds by paying $12 million into a qualifying trust for that purpose. The refunded bonds had an unamortized premium of $200,000 and originally had bond issue costs of $50,000. No borrowed resources were used to accomplish the defeasance. where is the deferred interest adjustment shown?

   
   

   	A.	As a deferred outflow on the lunch statement
   	B.	As a deferred outflow on the balance sheet
   	C.	As a deferred inflow on the balance sheet
   	D.	As a contra liability on the balance sheet
   	E.	As a deferred inflow on the lunch statement