The following items were among Birch Villages capital expenditures during the year ended December 31:

Equipment for village tax collector's office $40,000

Vehicles for village electric utility 60,000

What amounts should have been recorded in the General Fund and enterprise fund for the increase in equipment during the year ended December 31, assuming the electric utility is acocunted for in an enterprise fund?

General Fund: $0; Enterprise Fund: $0

General Fund: $0; Enterprise Fund: $60,000

General Fund: $40,000; Enterprise Fund: $60,000

General Fund: $100,000; Enterprise fund: $0