How should a temporary transfer of cash from the operating fund to the capital fund for a not-for-profit organization be reported?

A. As a receivable in the operating fund and a payable in the capital fund

B. As an expense in the operating fund and a revenue in the capital fund

C. As an increase in the net assets of the operating fund and as a reduction of the net assets of the capital fund in the statement of changes in net assets

D. As a revenue in the operating fund and an expense in the capital fund