Use the following fact pattern to answer questions 36 through 38: Berkeley Heights, NJ, population 13,759, had a cash shortfall for the first quarter of fiscal year 2020, and borrowed $500,000 from Bank of America at a 2.80 percent annual interest rate on January 29, 2020. The monies borrowed were in anticipation of tax collections in the second quarter of 2020; the tax anticipation loan is expected to be repaid with interest by July 29, 2020. 36. The entry in the General Fund to record to receipt of the $500,000 proceeds from Bank of America would require a: A. Debit to Other Financing Uses. B. Credit to Tax Anticipation Notes Payable. C. Debit to Transfers-in. D. Credit Other Financing Sources. 37. The entry at the government-wide (governmental activities) level to record to receipt of the $500,000 proceeds from Bank of America would require a: A. Debit to Transfers-in. B. Credit to General Revenues. C. Debit to Cash. D. Credit to Program Revenues. 38. When the tax anticipation note is repaid, with interest, the entry in the General Fund would include a: A. Credit to Tax Anticipation Notes Payable. B. Debit to Cash. C. Credit to Transfers-out. D. Debit to Expenditures2020