A city received resources that the state indicates can only be used for public works projects, such as road construction. Assuming the resources have not been expended by year end, how would the resources the city received be shown in the city’s fund balances?
A. Spendable—Designated Fund Balance.
B. Spendable—Committed Fund Balance.
C. Spendable—Restricted Fund Balance.
D. Spendable—Assigned Fund Balance.
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