A municipality's general fund transmits cash to the debt service fund to finance principal payments on general obligation debt. The debt service fund is not expected to pay the general fund back. How will this transaction be recorded by the general fund and the debt service fund?

General Fund

Debt Service Fund

A.

Expenditure

Revenue

B.

Other financing use

Increase in current payables

C.

Increase in current receivables

Increase in current payables

D.

Other financing use

Other financing source