The following is related to the town of Coupland (dollar amounts in thousands): Property taxes levied and collected $6,300 Hotel taxes (restricted to promotion of tourism) collected $1,200 Proceeds of bonds to build a parking garage that must be repaid from user charges $4,000 Proceeds of general obligation bonds to finance construction of a new city hall; the building, which was completed during the year, has a useful life of 30 years with no salvage value $9,000 Equipment used in a vehicle repair service that provides service to other departments on a cost-reimbursement basis; the equipment has a 10-year life with no salvage value $1,400 Fees charged to, and collected from, customers by the electric utility $8,000 Determine revenue to be recognized in special revenue funds.
A. $2,200
B. $1,200
C. $1,000
D. $2,400
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