On October, 12, 2021, the Village of Oak Park received a state grant of $50,000 to train its public safety employees for terrorist activities. The grant has no time restrictions. According to the terms of the grant, the Village will initially spend its own resources to train its public safety employees. The state will then reimburse the Village for the amount that the Village has expended. During October and November, 2021, the Village expended $27,000 for terrorist training for its public safety employees. On December 4, 2021, the state agreed to reimburse the Village for the amount expended. State funds will be remitted to the Village by the end of December, 2021.

1. On October 12, 2021, the Village should recognize the $50,000 grant from the state by

1. Debiting due from other governments.
2. Crediting deferred inflow of resources-unavailable grant.
3. A and B.
4. Neither A nor B.

2. On December 4, 2021, the Village should recognize the states agreement to reimburse the Village for $27,000 by

1. Debiting advance from state government..
2. Crediting revenuesintergovernmental.
3. A and B.
4. Neither A nor B.