Assume that the City of Wakefield purchased a tract of land to be used as a public park. The purchase was financed with proceeds from a five-year note issued by a local lending institution. Because of the time required for facilities construction and land improvements, the park itself will not be ready for public use for at least two years. At the date of purchase, the city would most likely account for the transaction in A. The General Fund and General Long-Term Liabilities accounts. B. The Capital Projects Fund, the General Capital Assets accounts, and the General Long-Term Liabilities accounts. C. The Enterprise Fund. D. The General Fund, the General Capital Assets account, and the General Long-Term Liabilities account.