6. A government maintains an Internal Service Fund to insure all government activities. The Internal Service Fund establishes premiums using actuarial techniques intended to ensure that the premiums will cover claim expenses, administrative expenses, and catastrophic losses. During the current year, the Internal Service Fund bills for the following premiums: $150,000 to the General Fund, and $100,000 to an Enterprise Fund. The amount from the General Fund is collected in the current year, while the amount from an Enterprise Fund is expected to be received shortly after year-end. What journal entry should be recorded in the Internal Service Fund for the current year? a) Debit Cash $150,000 and Insurance Receivable $100,000; Credit Insurance Revenue - General Fund $150,000 and Deferred Revenue - Enterprise Fund $100,000 b) No journal entry is required. c) Debit Cash $150,000 and Insurance Receivable $100,000; Credit Insurance Revenue - General Fund $150,000 and Insurance Revenue - Enterprise Fund $100,000 O d) Debit Cash $250,000; Credit Insurance Revenue - General Fund $150,000 and Deferred Revenue - Enterprise Fund $100,000 e) Debit Cash $250,000; Credit Insurance Revenue - General Fund $150,000 and Insurance Revenue - Enterprise Fund $100,000