Several years ago a city provided for the establishment of a sinking fund to retire an issue of general obligation bonds. This year the city made $50,000 contribution to the sinking fund from general revenues and realized $15,000 in revenue from securities in the sinking fund. The bonds due this year were retired. Those transactions require accounting recognition in:
A. the general fund, capital projects fund, and general long-term debt group of accounts;
B. a debt service fund, capital projects fund, and the general long-term debt group of accounts;
C. a debt service fund, the general fund, and the general long-term debt group of accounts;
D. a capital projects fund, a debt service fund, and the general fund