On the Statement of Revenues,expenditures,and Changes in Fund Balance for a Capital

On the statement of revenues,expenditures,and changes in fund balance for a capital projects fund,proceeds of general obligation bonds should be reported:

A) in the revenue section of the statement.
B) as a direct addition to the beginning balance of unreserved fund balance.
C) in the other financing sources (uses) section of the statement.
D) as a subtraction from construction expenditures.