Other Financing sources: A. is an account used when transferring money out of a governmental fund B. is reflected on the statement of activities C. Decreases the fund balance (I know this should be increased) D. Has a normal account balance of a credit ( this should be a debit balance) the answers is A or B, looks A is not that correct because it is an intra-governmental fund? But I cannot find anything about B another question is: A committed fund balance is A. a fund where the intent is expressed by a governing body or a government official B. the residual amount that is used for any purpose c. the amount that can be spent only for specific purposes designated by external resource providers, constitutionally, or through enabling legislation D. monies that the government requires be spent for specific purposes and determined by the highest level of government;'s decision making authority. I think the answer should be D. whether it is right or wrong, please explain it, Thank you