The debt service fund of a government unit is used to account for the accumulation of resources for, and the payment of, principal and interest in connection with a Investment trust fund Capital project fund No , No Yes, No No, Yes Yes, Yes Alington City received $8,000,000 of bond proceeds to be used for capital projects. $2,500,000 of this amount was expended in 201. Expenditures for the remaining balance were expected to be incurred in 202. These bond proceeds should be recorded in capital projects funds for $8,000,000 in 201 $8,000,000 in 202 $5,500,000 in 201 $2,500,000 in 201 and $5,500,000 in 202