A Debt Service Fund received a $100,000 payment from the General Fund to finance upcoming debt service payments. During the year, Debt Service Fund payments of $50,000 interest and $60,000 principal were made as they become due. The Debt Service Fund statement of revenues, expenditures, and changes in fund balance should report A) An excess of revenues over expenditures of $50,000 B) An excess of expenditures over revenues of $110,000 C) An excess of expenditures over revenues of $10,000 D) An excess of expenditures over revenues of $50,000