On the following facts about an Enterprise Fund for a utilityoperation:
Outstanding bonds issued for capitalimprovements........................ $10,500,000
Transfer to General Fund (occursannually)..................................... $500,000
Charges for services earned in the currentyear................................. $14,600,750
Unspent capital bond issueproceeds.................................................$4,000,000
Salaries and wages expense for the currentyear............................... $9,600,000
Interest earning on allinvestments....................................................$600,000
Fair market value of water lines donated by a localdeveloper.......... $1,000,000
Net book value of all other existing capitalassets............................. $7,310,500
The operating statement of the Enterprise Fund would not bedirectly impacted by
A. The amount of unspent bond proceeds at the end of theyear.
B. The donation by the local developer.
C. The transfer to the General Fund.
D. All of the above.
E. Items a and b only.