Choice "B" is correct. The $1,000,000 unrestricted state grant would be accounted for in the general fund, which accounts for all financial resources except those required to be accounted for in another fund. If the state grant had been restricted for specified purposes, it would be accounted for in a special revenue fund. The $200,000 interest on bank accounts held for employees' pension plan would be accounted for in the pension fund, not the general fund.Choice "c" is incorrect. The $200,000 interest on bank accounts held for employees' pension plan would be accounted for in the pension fund, not the general fund.Choice "d" is incorrect. The $200,000 interest on the employees' pension plan would be accounted for in the pension fund, not the general fund.Choice "a" is incorrect. The $1,000,000 unrestricted state grant would be accounted for in the general fund.