. Hall City is awarded an $80,000 grant for a special education program. The grant monies will be received on a reimbursement basis. The City spends $60,000 cash for this program throughout the year. Hall City uses the GF for grants. a. Entry on date of grant award. b. Entry for spending made related to special education program. c. Entry for the $60,000 allowable expenditures submitted to the Federal Government for reimbursement. d. Entry(ies) in preparation of year-end financial statements related to any grant adjustments.