On march 2, year 1, finch city issued 10-year general obligation bonds at face amount, with interest payable march 1 and september 1. the proceeds were to be used to finance the construction of a civic center over the period april 1, year 1, to march 31, year 2. during the fiscal year ended june 30, year 1, no resources had been provided to the debt service fund for the payment of principal and interest. proceeds from the general obligation bonds should be recorded in the:
a. general fund.
b. capital projects fund.
c. general long-term debt account group.
d. debt service fund.

In a high school with 3000 students, counselors are putting together a math tutoring program for the neighboring middle school. they plan to invite high school students with high average test scores to tutor middle school students, and they would like to offer gift cards to the student tutors. the counselors have a spreadsheet showing each student’s average test scores, and in order to find out how many gift cards they should purchase, the counselors need to count how many students would qualify to become tutors. which type of function would best the counselors determine the number of eligible students?