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The general fund transfers $ 1 0 million to the capital projects fund to pay partial cost on a new building? The capital projects fund

The general fund transfers $10 million to the capital projects fund to pay partial cost on a new building? The capital projects fund then disburses $7 million to the contractor in partial payment. What does the capital projects fund debit for the payment?
a. nonreciprocal transfer from general fund
b. construction in progress
c. cash
d. buildings
e. expenditure - construction
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