Please use the Dropdown options when answering and explaining the answer.

Drop Down Options Are:

$-$ Budgetary fund balance reserved for encumbrances

$-$ Cash

$-$ Construction contracts payable

$-$ Encumbrances: capital project

$-$ Expenditures: construction costs

$-$ Other financing source: bond issue premium

$-$ Other financing source: long term debt issued

$-$ Retainage payable

$-$ Revenue: construction grant

$-$ Transfer out to debt service fund