A City Uses General Fund Resources to Purchase a Police $\begin{array}{lll}\text { Other financing use—-capital outlay } & 40,000 & \\\text { Cash }&& 40,000 \\\end{array}$

A city uses General Fund resources to purchase a police car costing $40,000. How should the city account for the purchase in the General Fund?
a.
$\begin{array}{lll}\text { Other financing use—-capital outlay } & 40,000 & \\\text { Cash }&& 40,000 \\\end{array}$

b.
$\begin{array}{lll}\text { Police cars } & 40,000 & \\\text { Cash }&& 40,000 \\\end{array}$

c.
$\begin{array}{lll}\text { Other financing source } & 40,000 \\\quad \text { Cash }&& 40,000 \\\end{array}$

d.
$\begin{array}{lll}\text { Expenditures-capital outlay } & 40,000\\\text { Cash }&\end{array}$