Cartier Village's Capital Expenditures During the Year Ended December 31

Cartier Village's capital expenditures during the year ended December 31 included:
What amounts should have been recorded in the General Fund and the governmental activities journal for the increase in the equipment account during the year ended December 31?

A) General Fund: $0; Governmental activities: $0
B) General Fund: $0; Governmental activities: $100,000
C) General Fund: $40,000; Governmental activities: $60,000
D) General Fund: $100,000; Governmental activities: $0