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? $\begin{array}{|l|l|r|r|}\hline&&\text { Debit } & \text { Credit }\\\hline \text { A } &\text { Cash } & \$ 400,000 \\&\text { Other Financing Sources }&& \$ 400,000 \\\hline \text { B. } &\text { Cash } & \$ 400,000 \\&\text { Notes Payable }&& \$ 400,000 \\\hline \text { C. } &\text { Construction in Progress }& \$ 4000,0000 \\&\text { Other Financing Sources }&& \$ 4000,0000\\\hline \text { D. } &\text { Cash } & \$ 400,000 \\&\text { Revenues }&& \$ 400,000\\\hline\end{array}$