The Internal Service Fund billed the general fund for utilizing the services RO 50,000. Which one of the following journal entries records this transaction in the internal service fund?

a.

Accounts receivable Account Dr. 50,000, Revenue from services Account Cr. 50,000

b.

None of the options

c.

Loan Account Dr. 50,000, Operating revenue Account Cr. 50,000

d.

Expenditure for services Account Dr. 50,000, Accounts payable Account Cr. 50,000