A Government Had Capital Outlay Expenditures of $226,000 During the Year

A government had capital outlay expenditures of $226,000 during the year for the public safety function accounted for in the General Fund. It was determined that $195,000 of the capital outlay should be reported as capital assets in the government-wide financial statements. What would the one-worksheet conversion adjustment be to record the capital assets as a governmental activity? $\begin{array}{llr}&&\text { Debit }&\text {Credit }\\ \text { A. } & \text { Capital Outlay Expenditures} &\$226,000\\& \text { Fund Balance } &&\$226,000\\\\ \text {B. } & \text { Capital Assets} &\$195,000\\& \text { Capital Outlay Expenditures } &&\$195,000\\\\ \text {C. } & \text {Capital Assets } &\$226,000\\& \text { Capital Outlay Expenditures} &&\$226,000\\\\ \text { D. } & \text { Capital Assets} &\$195,000\\ &\text { Expenses - Public Safety} &31,000\\ &\text { Capital Outlay Expenditures } &&\$226,000\end{array}$