Through an internal service fund, New County operates a centralized data processing center to provide services to New's other governmental units. In Year 1, this internal service fund billed New's parks and recreation fund $150,000 for data processing services. What account should New's internal service fund credit to record this $150,000 billing to the parks and recreation fund?

Interfund exchanges.

 

Operating revenues control.

 

Data processing department expenses.

 

Intergovernmental transfers.