In 20X6,Dorian City Received $15,000,000 of Bond Proceeds to Be

In 20X6,Dorian City received $15,000,000 of bond proceeds to be used for capital projects.Of this amount,$3,000,000 was expended in 20X6.Expenditures for the $12,000,000 balance were expected to be incurred in 20X7.These bond proceeds should be recorded in capital projects funds for:

A) $3,000,000 in 20X6 and $12,000,000 in 20X7.
B) $3,000,000 in 20X6 and in the general fund for $12,000,000 in 20X6.
C) $15,000,000 in 20X6.
D) $15,000,000 in 20X7.