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

a.

Operating expenditure Account Dr. 50,000, Loan Account Dr. 50,000

b.

Operating expenditure Account Dr. 50,000, Sales Account Dr. 50,000

c.

None of the options

d.

Operating revenue Account Dr. 50,000, Bank Account Dr. 50,000