1. Flower City is accumulating financial resources that are legally restricted to payments of general long-term debt principal and interest maturing in future years. At year end, $7 million for principal payments, and $2 million for interest payments, have been accumulated. These restricted funds should be accounted for in the:

General Fund Debt Service Fund

a. $0 $9,000,000

b. $9,000,000 $0

c. $2,000,000 $7,000,000

d. $7,000,000 $2,000,000