A local government transferred RO 100,000 from the general fund to the new building construction fund account. Which one of the following journal entries records this transaction in the capital project fund?

a.

None the options

b.

Bank Account Dr. 100,000, Transfer from general fund Account Cr. 100,000

c.

Transfer from general fund Account Dr. 100,000, Bank Account Cr. 100,000

d.

Transfer to capital project fund Account Dr. 100,000, Bank Account Cr. 100,000