City Parks Department activities are financed entirely with General Fund appropriations. It receives two invoices, one from the Lighting Enterprise Fund (EF) and one from the Printing Internal Service Fund (ISF). On receiving the invoices, which accounts should the Parks Department debit? a. Due to Lighting EF and Due to Printing ISF b. Expenditures (for lighting services) and Expenditures (for printing services) c. Expenditures (for lighting services) and Operating transfers (for printing services)