Several months into a building project, the contractor sends a progress billing to the city for $1000. The payment is approved, less the standard 10% retainage. Select an appropriate journal entry for the CPF based upon these facts. oa Debit Expenditures - construction costs $1,000 Credit Cash $1,000 b. Debit Expenditures - Construction costs $900 Debt Retainage payable $100 Credit Construction contracts payable $1,000 c. Dobit Expenditures - Construction costs $1,000 Credit Vouchers payable $1,000 d. Debit Expenditures construction costs $1,000 Credit Retainage payable $ 100 Credit Construction contracts payable $ 900