$13.$ The fund balance$-$assigned for encumbrances account is debited when thea$)$ budget is recorded.b$)$ goods are ordered.c$)$ goods are received.d$)$ payment is made. $\_\_\_\_\_\_\_\_\_14.$ Orville Citys general fund transferred $$1,000,000$ into its debt service fund on January $1$ to cover its interest and principal debt payments for the year. The debt service fund should record the receipt of this nonreciprocal interfund transfer with aa$)$ credit to other financing source$-$ transfer from general fund. b$)$ debit to other financing source$-$ transfer from general fund.c$)$ credit to other financing use$-$ transfer to general fund.d$)$ debit to other financing use$-$ transfer to general fund.