20. In the General fund, the receipt of cash for the issuance of driver's licenses would require a: A. Credit to Program Revenues. B. Credit to General Revenues. C. Credit to Cash. D. Credit to Revenues. 21. At the governmental activities (government-wide) level, the receipt of cash for the issuance of building permits would require a: A. Credit to General Revenues. B. Credit to Other Financing Sources. C. Credit to Program Revenues. D. Credit to Revenues. Use the following fact pattern to answer questions 22 through 23: Expenditures for the month of October (fiscal year 2020) for the following programs/functions, to be paid in November, were as follows: parks and recreation, $50,715; public safety, $102,400; education, $17,200; and, general government, $70,500. 22. At the governmental fund level, the entry to record the October expenditures would include a: A. Credit to Vouchers Payable, $240,815. B. Credit to Cash, $240,815. C. Debit to Expenditures-2020, $170,315. D. Debit to Expenses-2020, $240,815. 23. At the governmental activities (government-wide) level, the entry to record the October expenses would include a: A. Debit to ExpensesPublic Safety, $102,400. B. Debit to Expenses2020, $240,815. C. Credit to Vouchers Payable, $102,400. D. Credit to Cash, $240,815