Four new desktop computers, for which the cost exceeded the city’s capitalization threshold, were purchased for use in the city clerk’s office using General Fund resources. Which of the following entries would be required to completely record this transaction?

 

Debits

Credits

a. General Fund:

   

Expenditures . . . . . . . . . . . . . . . . . . . . . . . .

8,000

 

Vouchers Payable . . . . . . . . . . . . . . . . . . . .

8,000

b. Governmental Activities:

   

Expenses . . . . . . . . . . . . . . . . . . . . . . . . . . .

8,000

 

Vouchers Payable . . . . . . . . . . . . . . . . . . . .

8,000

c. General Fund:

   

Expenditures . . . . . . . . . . . . . . . . . . . . . . . .

8,000

 

Vouchers Payable . . . . . . . . . . . . . . . . . . . .

8,000

Governmental Activities:

   

Expenses . . . . . . . . . . . . . . . . . . . . . . . . . . .

8,000

 

Vouchers Payable . . . . . . . . . . . . . . . . . . . .

8,000

d. General Fund:

   

Expenditures . . . . . . . . . . . . . . . . . . . . . . . .

8,000

 

Vouchers Payable . . . . . . . . . . . . . . . . . . . .

8,000

Governmental Activities:

   

Equipment . . . . . . . . . . . . . . . . . . . . . . . . . .

8,000

 

Vouchers Payable . . . . . . . . . . . . . . . . . . . .

8,000