Lake City issued $3,000,000 of general obligation bonds at 102 to finance a capital project. The $60,000 premium was to be used for payment of principal and interest. This transaction should be accounted for in the:

a. Capital projects fund only.

b. Debt service funds and the general long-term debt account group only

c. Capital projects funds and debts service fund only

d. Debt service funds only

e. Capital project funds, debt service funds and as assets and liabilities in the government-wide financial statements.

f. Capital projects funds and as assets in the government-wide financial statements