Which of the following items is recognized for governmental activities in the government-wide statement of activities and not the statement of revenues, expenditures, and changes in fund balance for governmental funds?
a. Transfers between governmental funds.
b. Property tax revenue for an amount deferred because it was not available.
c. A state grant awarded and received for road repairs that were completed this fiscal year.
d. Salaries payable at the end of the current year that will be paid at the beginning of the
subsequent year.