The city of Lud formally integrates budgetary accounts into its general fund. Lud uses an internal service fund to account for the operations of its data processing center, which provides services to Lud other governmental units.

Lud's current year expenditures from the general fund include payments for structural alteration s to a firehouse and furniture for the mayor's office.

To report the billing for data processing services provided to Lud's other governmental units i the statement of revenues, expenses and charges in fund net position, which of the following should be credited in the internal service fund?

1) Operating revenues

2) interfund transfers

3) interfund reimbursements

4) Data processing departmental expenses