The county has completed its capital project. There is $12,000 in cash remaining at the end of the project. To close the capital projects fund the cash will be sent to the debt service fund. Which of the following journal entries would correctly close the capital projects fund to $0? Fund Balance-Restricted Cash b. Fund Balance-Restricted Other Financing Uses-Transfer Out c. Expenditure Fund Balance-Restricted d. Other Financing Uses-Transfer Out Cash $12,000 $12,000 $12.000 $12.000 $12,000 $12,000 $12.000 $12.000 2 pts B

a. Fond Batance -Restricted Cash b. Fund Balance-Festricted Other Financing Uses-Transfer Out c. Expenditure $12000 $12,000 $12.000 $12,00 $12000 d. Other Financing Uses-Transfer Out 512000 Cash 512000