The General Fund of the village of Oxendine transferred $$150,000$ to a Special Revenue Fund; $$35,000$ to a Capital Projects Fund; and $$25,000$ to Enterprise Fund A$.$ In the same reporting period, Enterprise Fund B transferred $$125,000$ to the General Fund and $$45,000$ to Enterprise Fund C$.$

What would be the amount of transfers reported for governmental activities on the Statement of Activities?

a$.$ Transfers in of $$100,000.$

b$.$ Transfers in of $$125,000$ and transfers out of $$185,000.$

c$.$ Transfers out of $$85,000.$

d$.$ Transfers in of $$85,000.$

Please show how you got the answer!