General fund resources of RO 400,000 were paid to a newly established Fund to provide initial start-up capital. Which one of the following journal entries records this transaction in the internal service fund?

a.

None of the options

b.

Bank Account Dr. 400,000, Contributed Loan Account Cr. 400,000

c.

Bank Account Dr. 400,000, Contributed Capital Account Cr. 400,000

d.

Contributed Capital Account Dr. 400,000, Bank Account Cr. 400,000