A new computer, which had been estimated to cost $28,000, was received. The actual cost of the computer was $29,400. To record this in the special revenue fund, Capital assets should be debited for $29,400. Expenditures should be debited for $28,000. Expenditures should be debited for $29,400. There is no entry in the special revenue fund. The General Capital Assets account should be debited for $28,000.