Identify the major differences in how activities are recorded in the capital projects fund and the governmental activities general ledger. $($Select all that apply$)$ Resource outflows are recorded as expenditures in the capital projects fund and as construction work in progress in governmental activities. Resource outflows are recorded as expenditures in governmental activities and as construction work in progress in the capital projects fund. Resource inflows are recorded as other financing sources in governmental activities and as liabilities in the capital projects fund. Resource inflows are recorded as other financing sources in the capital projects fund and as liabilities in governmental activities.