In Addition to Reporting Bonds Payable and Unamortized Bond Premium

In addition to reporting Bonds Payable and unamortized Bond Premium in the government-wide Statement of Net Position, how would the bond sale be reported?

A) A $4,040,000 other financing source in the capital projects fund, a $40,000 other financing use in the capital projects fund, and a $40,000 other financing source in the debt service fund.
B) As a $4,000,000 liability in the government-wide Statement of Net Position and as a $4,000,000 other financing source in the debt service fund.
C) As a $4,040,000 liability in the government-wide Statement of Net Position, as a liability of $ 4,040,000 in the capital projects fund, and as an other financing source of $4,040,000 in the capital projects fund.
D) The $4,000,000 liability in the government-wide Statement of Net Position and the $40,000 would also be recorded as a bond premium in the Statement of Net Position.