Dave As New Cajun City has chosen to use an Agency Fund (AF) to account for collection of all the tax monies related to a special 1 % "Y'all Pass A Good Time" tax levied to provide noisemakers for visitors to the city. The special tax monies will ultimately be distributed equally to two (2) city departments, Department 1 and Department 2. What entry would be made in the AF to record the receipt of $5,000 of this special tax (the special tax is not measurable and available at any time prior to collection)? Oa. Debit Cash $5,000 Credit Due to Department 1 $2,500 Credit Due to Department 2 $2,500 b. Debit Cash $5,000 Credit Due to Noisemaker Company $5,000 O Debit Cash $5,000 Credit Due to GF $5,000 Od. None of the above