Government a Secured a $400,000 Short-Term Loan from a Local

Government A secured a $400,000 short-term loan from a local bank for interim financing for a governmental capital project. What would the journal entry be in the Capital Projects Fund to account for this transaction? $\begin{array}{llr}&&\text { Debit }&\text {Credit }\\ \text { A } &\text {Cash } &\$400,000\\& \text { Other Financing Sources } &&\$400,000\\\text { B. } & \text { Cash } &\$400,000\\& \text { Notes Payable} &&\$400,000\\\text { C. } & \text {Construction in Progress } &\$400,000\\& \text { Other Financing Sources } &&\$400,000\\\text { D. } & \text { Cash} &\$400,000\\& \text { Revenues } &&\$400,000\\\end{array}$