The trial balance of a county's debt service fund at the beginning of the year is provided below:

	Dr (Cr)
Cash	$15,000
Investments	12,000
Fund balancecommitted	(27,000)
Total	$ 0

General obligation debt payments for the year are estimated to be $80,000 for interest and $30,000 for principal. The county budget requires that the general fund transfer $100,000 to the debt service fund during the year. Income on investments is budgeted at $900. The debt service fund uses budget accounts. Transactions for the year are as follows:

The general fund transfers $100,000 to the debt service fund. The capital projects fund transfers a bond premium on newly issued bonds to the debt service fund, in the amount of $1,000. The debt service fund invests $35,000 in securities and sells investments with a book value of $40,000 for $40,200. Interest income on securities held during the year is $375, received in cash. The fair value of investments held at year-end is $7,300. The debt service fund makes the principal and interest payments as budgeted.

On its operating statement for the year, the debt service fund reports other financing sources of:

A.$101,000

B.$101,375

C.$101,500

D.$0