4. A citys General Fund makes an interest-free advance to an Internal Service Fund (ISF). The ISF must repay the advance in 4 years. How should ISF report the advance? a. as a revenue on the statement of revenues, expenses, and changes in fund net assets b. as a liability on the statement of net assets c. as a capital contribution on the statement of revenues, expenses, and changes in fund net assets d. as contributed capital on the statement of net assets