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

Cartier Village's capital expenditures during the year ended December 31 included: Equipment for village tax collector's office $40,000
Vehicles for village electric utility 60,000
What amounts should have been recorded in the General Fund and enterprise fund for the increase in equipment during the year ended December 31,assuming the electric utility is considered an enterprise fund?

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