In Addition to a $5,000,000 Liability in the Government-Wide Statement

In addition to a $5,000,000 liability in the government-wide Statement of Net Position, how would the bond sale be reported?

A) As a $4,968,750 revenue in the capital projects fund and a $50,000 revenue in the debt service fund.
B) As a $5,050,000 other financing source in the capital projects fund, a $50,000 other financing use in the capital projects fund, and a $50,000 other financing source in the debt service fund.
C) As a $5,000,000 other financing source in the capital projects fund, a $50,000 other financing source in the debt service fund, and as a $5,000,000 liability in the debt service fund.
D) As a $5,000,000 revenue in the capital projects fund, a $50,000 revenue in the debt service fund, and a $5,000,000 expenditure in the debt service fund.