18. The general fund of Battle Creek budgeted a transfer to its capital projects fund for $110,000 to be used in operations during the year ended June 20, 20X9. On September 15, 20X8, the general fund transferred $110,000 to the capital projects fund. What account should be debited in the general fund on September 15 to record this transfer? A) Appropriations B) Expenditures C) Budgetary Fund Balance-Assigned For Encumbrances D) Other Financing Uses-Transfer Out to Capital Projects Fund