When internal service fund of a local government billed the general fund for providing services for RO 25,000, then the entry to record the transaction in the books of internal service fund will be ____________.

a.

None of the options

b.

Expenditure Service 25,000 Bills payable 25,000

c.

Bill Receivable 25,000 Service Revenue 25,000

d.

Bill Payable 25,000 Cash/Bank 25,000