Four New Computers, for Which the Cost Exceeded the City's

Four new computers, for which the cost exceeded the city's capitalization threshold, were purchased for use in the city clerk's office using General Fund resources. Which of the following entries would be required to completely record this transaction?

A) $$\begin{array} { | l | r | r } \hline { \text { Generd Jemall } } & \text { Debit } & \text { Cecit } \\\hline \text { Gemeralfund: } & & \\\hline \text { Expenditures } & 8,000 & \\\hline \text { Vouchers Payble } & & 8,000 \\\hline\end{array}$$
B) $$\begin{array} { | l | r | r } \hline \text { Generd Jdral } & \text { Debit } & \text { Cecit } \\\hline \text { Govermartal Activities: } & & \\\hline \text { Expenses } & 8,000 & \\\hline \text { Vouchers Payble } & & 8,000 \\\hline\end{array}$$
C) $$\begin{array} { | l | r | r | } \hline { \text { General Jeural } } & \text { Debit } & \text { Gedit } \\\hline \text { Gemeral wua: } & & \\\hline \text { Expenditures } & 8,000 & \\\hline \text { Vouchers Payble } & & 8,000 \\\hline \text { Govermmenal Activities: } & & \\\hline \text { Expenses } & 8,000 & \\\hline \text { Vouchers Payble } & & 8,000 \\\hline\end{array}$$
D) $$\begin{array} { | l | r | r | } \hline { \text { General Jeural } } & \text { Debit } & \text { Gedit } \\\hline \text { Gemeral wua: } & & \\\hline \text { Expenditures } & 8,000 & \\\hline \text { Vouchers Payble } & & 8,000 \\\hline \text { Govermmenal Activities: } & & \\\hline \text { Equipment } & 8,000 & \\\hline \text { Vouchers Payble } & & 8,000 \\\hline\end{array}$$