The county commission passed into law through an ordinance a requirement to set aside 5 percent of the county's tourism taxes for tourism campaigns to be started in the upcoming fiscal year. how would the 5 percent in tourism tax revenues be classified in the county's fund balances at the end of the current fiscal year?
a) committed.
b) assigned.
c) restricted.
d) unassigned.

On january 1 of the current year, jimmy's sandwich company reported owner's capital totaling $128,000. during the current year, total revenues were $106,000 while total expenses were $95,500. also, during the current year jimmy withdrew $30,000 from the company. no other changes in equity occurred during the year. if, on december 31 of the current year, total assets are $206,000, the change in owner's capital during the year was: