In Addition to a $3,000,000 Liability in the Government-Wide Statement

In addition to a $3,000,000 liability in the government-wide Statement of Net Assets, how would the bond sale be reported?

A) As a $3,000,000 other financing source in the capital projects fund, a $60,000 other financing source in the debt service fund and as a $3,000,000 liability in the debt service fund
B) As a $3,060,000 other financing source in the capital projects fund, a $ 60,000 other financing used in the capital projects fund, a $60,000 other financing source in the debt service fund
C) As a $3,000,000 revenue in the capital projects fund, a $60,000 revenue in the debt service fund and a $3,000,000 expenditure in the debt service fund
D) As a $2,950,000 revenue in the capital projects fund and a $50,000 revenue in the debt service fund