The city council of lake jefferson passed a resolution to establish a small botanical garden in the city park. the council decided to put aside funds in the amount of 22,000 to build and establish the botanical garden. at the end of the fiscal year, $3,000 of the funds had been spent. how should the remainder of the funds be reported? a. committed fund balance. b. assigned fund balance. c. restricted fund balance. d. non-spendable fund balance.