General Capital Assets used by General Fund in general governmental service were acquired several years ago by a governmental fund at a cost of $40,000. To date $30,000 of accumulated depreciation has been recorded. They were sold for $15,000 cash this year. Which of the following is correct?

		No entries are necessary in General Fund since this is a general capital asset.
		A debit to Accumulated Depreciation for $30,000 will be made in both General Fund and Government Wide.
		Government Wide will record a gain on sale of assets of $5,000.
		A credit to Other Financing Sources for $5,000 will be made by General Fund.