Choice "C" is correct. The $400,000 state government grant would be considered revenue of the capital projects fund. The $500,000 proceeds from the general obligation bonds and the $100,000 transfer from general fund (total $600,000) would be other financing sources of the capital projects fund.Choice "d" is incorrect. The $500,000 proceeds from bonds and the $100,000 transfer from general fund would be other financing sources of the capital projects fund, not revenue.Choice "b" is incorrect. The $500,000 proceeds from bonds would be other financing sources of the capital projects fund, not revenue.Choice "a" is incorrect. The $400,000 state government grant would be revenue of the capital projects fund, not other financing sources.