The general fund of the City of Beresford transfers $200,000 to the debt service fund for debt repayment. The recording of this transaction would include:

• A credit to Other Financing Sources Interfund Transfers In in the debt service fund only.

• A debit to Interest Expenditures in the General Fund.

• A debit to Interest Expenditures in the governmental activities accounts.

• A credit to Other Financing Sources Interfund Transfers In in both the debt service fund and governmental activities accounts