General fund resources of RO 800,000 were transferred to an internal service fund to establish a new service center as initial start-up capital. Which one of the following journal entries records this transaction in the general fund?

a.

Residual equity transfer Account Dr. 800,000, Bank Account Cr. 800,000

b.

Loan Account Dr. 800,000, Capital Bank Account Cr. 800,000

c.

None of the options

d.

Contributed capital Account Dr. 800,000, Bank Account Cr. 800,000