Use the Following Information to Answer Question

Use the following information to answer question
The voters in Ohio City approved the construction of a new city hall building and approved a $10 million bond issue with a stated rate of interest of 6% to fund the construction.When the bonds were issued, they sold for 99.Assuming that the City's has agreed to transfer money from its General Fund to make up the difference, what are appropriate entries related to the discount?
-In the capital projects fund

A) Debit Due from general fund $100,000; Credit Revenues $100,000.
B) Debit Due from general fund $100,000; Credit Other financing sources-transfer $100,000; No other entries required.
C) Debit Other financing uses-transfer $100,000; Credit Cash $100,000.
D) No entry in the Capital Projects Fund.