When a Capital Project Has Been Constructed Entirely with Bond

When a capital project has been constructed entirely with bond proceeds and funds are left over at the end of the project, which of the following would normally take place?

A) The funds would be transferred to a debt service fund; the capital projects fund would debit Expenditures and the debt service fund would credit Other Financing Sources-Transfers In.
B) The funds would be transferred to the General Fund and expended for any purpose desired by the management of the government.
C) The funds would be returned to the bondholders.
D) The funds would be transferred to a debt service fund; the capital projects fund would debit Other Financing Uses-Transfers Out and the debt service fund would credit Other Financing Sources-Transfers In.