A special revenue fund used to account for flood control activities has these transactions: Payroll, $4,000,000, equipment purchases, $1,000,000; maintenance costs, $2,000,000; transfers to the general fund, $200,000.

The special revenue fund's total expenditures are

a)

$6,200,000

b)

$7,200,000

c)

$7.000,000

d)

$6,000,000