The numbered items on the left consist of a variety of transactions and events that occurred in the capital projects and debt service funds of Walton City for the year ended June 30, 20X9. Items A, B, and C on the right represent three categories that are reported on the statement of revenues, expenditures, and changes in fund balance for capital projects and debt service funds. Item D is for transactions that are not reported on the statement of revenues, expenditures, and changes in fund balance for either debt service or capital projects funds. For each transaction, select the appropriate letter to indicate where that transaction should be reported on the statement of revenues, expenditures, and changes in fund balance or whether that item would not be reported on the statement.

Transactions/Events
1. The capital projects fund received the proceeds of general obligation bonds to be used for construction of a new courthouse.
2. The capital projects fund accepted the lowest bid for the construction of the courthouse.
3. The capital projects fund received resources from the city's general fund to be used in the construction of the courthouse.
4. The bonds in item 1 were sold at a premium. The capital projects fund transferred the premium to the debt service fund. Indicate how the capital projects fund should report this transaction.
5. During the year ended June 30, 20X9, courthouse construction was completed.
6. In addition to the resources provided by the general obligation bonds and the general fund, the capital projects fund also received a state grant to construct the courthouse.
7. The city's general fund transferred a portion of the property tax collections to the debt service fund to be used to pay the principal and interest of the general obligation bonds issued in item 1.
8. The debt service fund acquired investments with part of the resources provided by the general fund.
9. The investments acquired in item 8 earned interest.
10. The debt service fund received the bond premium from the capital projects fund.
11. The debt service fund paid semiannual interest on the general obligation bonds on March 1, 20X9.
12. The debt service fund used a local bank to be its fiscal agent with regard to the recordkeeping activities related to the general obligation bonds issued in item 1. The bank charged a fee for this service.
13. As of June 30, 20X9, unmatured interest for four months was due on the general obligation bonds issued in item 1.
Resources to pay this interest will be transferred to the debt service fund in the next fiscal year.

Categories of Disclosure
A. Revenues
B. Expenditures
C. Other financing sources and uses
D. Not reported on the statement of revenues, expenditures, and changes in fund balance