General governent long-term debt and related interest

	a.	Are normally paid when due from available cash maintained in the GLTL accounts
	b.	Are both recorded in the GLTL until due
	c.	May be accrued in a debt service fund at year-end if money to make the principle and interest payment is already in the debt service fund at year end, and the debt service payment is due no more than one month in the following year
	d.	Are required to be accrued in debt service funds at year-end when the money to make the payment is already in the debt service fund, and the debt service payment is due no more than one month in the following year

An Enterprise Fund issued $45 million of 4%, 10-year bonds at par to pay for the construction of a new airport runway. The bond issuance should be

	a.	Reported on the Enterprise Funds Statement of Revenues, Expenses and Changes in Fund Net Position
	b.	Reported on the Enterprise Funds Statement of Net Position
	c.	Reported on the Enterprise Funds Statement of Revenues, Expenditures and Changes in Fund Net Position
	d.	Reported in a capital projects fund and the GLTL