On January 1, 2011, the General Fund contributes $200,000 cash to the Internal Service Fund. On January 1, 2011, the General Fund also loans $100,000 cash to the Internal Service Fund. On January 1, 2011, what journal entry does the Internal Service Fund prepare?

a.debit Cash $300,000, credit Other Financing Sources $300,000

b.debit Cash $300,000, credit Other Financing Sources $200,000, credit Advance from General Fund $100,000

c.debit Cash $300,000, credit Advance from General Fund $300,000

d.debit Cash $300,000, credit Nonreciprocal Transfer from General Fund $200,000, credit Advance from General Fund $100,000