During Its 2019 Fiscal Year, a City Receives a Grant $\begin{array}{l}\text { Due from state government }&60,000\\\text { Intergovernmental revenues-- grants }&&60,000\end{array}$

During its 2019 fiscal year, a city receives a grant from the state to hire a police officer who is to educate young people about the dangers of using illegal drugs. The grant is for $60,000. The only requirement is that the city hire the police officer. The city hires the police officer and will receive the grant proceeds from the state during its 2019 fiscal year and the proceeds are considered available at the time of hire. How should the city report the grant in its Special Revenue Fund when it hires the police officer?
a.
$\begin{array}{l}\text { Due from state government }&60,000\\\text { Intergovernmental revenues-- grants }&&60,000\end{array}$

b.
$\begin{array}{l}\text { Due from state government }&60,000\\\text { Deferred inflows of resources--grant}&&60,000\end{array}$

c.
$\begin{array}{l}\text {Cash }&60,000\\\text { Intergovernmental revenues-- grants }&&60,000\end{array}$

d. No entry should be reported until the cash is received from the state.