A City's Enterprise Fund Sold Land, Which Rarely Occurs in the Government

A city's Enterprise Fund sold land, which rarely occurs in the government. The land was originally purchased at $35,000 and sold for $235,000. The Enterprise fund would record the sale as a

A) Debit to cash for $235,000 and credit to nonoperating revenues for $235,000.
B) Debit to cash for $235,000 and credit to operating revenues for $235,000.
C) Debit to cash for $235,000, a credit to capital assets (land) for $35,000, and a credit to non-operating revenues (gain on sale of land) for $200,000.
D) Debit to cash for $235,000, a credit to capital assets (land) for $35,000, and credit to special item (gain on sale of land) for $200,000.