7. The unit of S 01 houses handed over 5 floors work construction company M with a total value of 5.6 billion. Said the work was invested in capital construction funds. Accounting records:
a. 211 Debit / Credit Account 241, while recording 661 Debit / Credit Account 466
b. 211 Debit / Credit Account 241, while recording 441 Debit / Credit Account 466
c. 211 Debit / Credit Account 112, while recording 661 Debit / Credit Account 466
d. 211 Debit / Credit Account 461, while recording 441 Debit / Credit Account 466
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