Ellicott City received a $5,000,000 capital grant to be equally distributed among its three municipalities. The grant is to finance the construction of capital assets. Ellicott had no administrative or direct financial involvement in the construction. In which fund should Ellicott record the receipt of cash? Private purpose trust fund Capital project fund Special revenue fund Agency fund Kapli City received a $15,000,000 federal grant to finance the construction of a center for rehabilitation of drug addicts. The proceeds of this grant should be accounted for in the Special revenue fund General fund Capital projects fund Trust fund