Cash Obtained by a Governmental Entity from Property Tax Revenues

Cash obtained by a governmental entity from property tax revenues was transferred for the eventual payment of principal and interest on general obligation bonds. The bonds had been issued when land had been acquired several years ago for a city park. When the cash was transferred, a journal entry was not recorded in the:

A) Debt service fund
B) General capital assets account group (voluntarily maintained)
C) General long-term debt account group (voluntarily maintained)
D) General fund