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? $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$$\begin{array}{lrr}&\text { Debit } & \text { Credit }\end{array}$
A)
$\begin{array}{lcc}\text { Capital Outlay Expenditures } & \$ 226,000\\\text { Fund Balance }& & \$ 226,000 \\\end{array}$

B)
$\begin{array}{lcc}\text { Capital Assets } &\$195,000\\\text { Capital Outlay Expenditures }& & \$ 226,000 \\\end{array}$

C)
$\begin{array}{lrr} \text { Capital Assets } & \$ 226,000 & \\\quad \text { Capital Outlay Expenditures } & & \$ 226,000 \\\end{array}$

D)
$\begin{array}{lrr} \text { Capital Assets } & \$ 195,000 & \\\text { Expenses - Public Safety } & 31,000 & \\\quad \text { Capital Outlay Expenditures } & & 226,000\end{array}$