The Cable Enterprise Fund Purchased $300,000 of Capital Equipment During

The Cable Enterprise Fund purchased $300,000 of capital equipment during the year. The one-worksheet conversion adjustment necessary for the preparation of the government-wide financial statements would be $\begin{array}{llr}&&\text { Debit }&\text {Credit }\\ \text { A. } & \text { Capital Assets.} &\$300,000\\& \text { Capital Outlay Expenditures} &&\$300,000\\\\ \text {B. } & \text { Capital Assets. } &\$300,000\\& \text { Cash } &&\$300,000\\\\ \text { C. } & \text { Capital Assets.} &\$300,000\\& \text { Capital Contributions} &&\$300,000\\\\ \text {D. } & \text { Capital Assets.} &\$300,000\\& \text { Capital Outlay Expenses} &&\$300,000\\\end{array}$