A government entered into a general government capital lease for equipment during the year. The capitalizable cost of the equipment was $400,000. A down payment of $40,000 was made. The General Fund should report in its statement of revenues, expenditures, and changes in fund balance an

A. Other financing use of $400,000.

B. Expenditure of $360,000.

C. Other financing source of $400,000.

D. Other financing source of $360,000.