The General Fund of the Town of Mashpee transfers $115,000 to the debt service fund for a $100,000 principal and $15,000 interest payment. The recording of this transaction would include:

a. A debit to Interest Expenditures in the General Fund.

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

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

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