The city of Tampa transferred $400,000 from the general fund to the FL-Car Service Internal Service Fund to pay for the maintenance of cars during the first six months of FY 2020. The entry in the General fund should record the transfer of cash is:

a) Debit Expenditures $400,000, Credit Cash $400,000

b) Debit Other Financing Uses-Transfer Out $400,000, Credit Cash $400,000

c) Debit Other Financing Sources-Transfer In $400,000, Credit Cash $400,000

d) Debit Transfer Out $400,000, Credit Cash $400,000