How would the government account for the unused bond proceeds? a. 0 As a revenue in the debt service fund and as an expenditure in the capital projects fund b. 0 As an other financing source in the capital projects fund and as an other financing use in the debt service fund c. 0 As an other financing source in the government-wide Statement of Activities d. 0 As an other financing source in the debt service fund and as an other financing use in the capital projects fund