A state issues bonds, at a premium, to finance road construction projects. The premium would affect

a$.$ "Interest expenditure" as reported in the state's debt service fund

b$.$ Nonreciprocal transfers$-$out as reported in the state's general fund

c$.$ "Capital assets" as reported in the state's government$-$wide statement of net position

d$.$ "Net position, net investment in capital assets $($net of related debt$)"$ in the state's government$-$wide statement of net position