Cash of $20,000 is transferred from the general fund to the enterprise fund to pay for work that was done. What is reported on the fund financial statements?

a. No reporting is made.
b. Other Financing Sources increase by $20,000; Other Financing Uses increase by $20,000.
c. Revenues increase by $20,000; Expenditures increase by $20,000.
d. Revenues increase by $20,000; Expenses increase by $20,000.