Which of the following would be considered an internal exchange transaction?

a)The General Fund transfers $200,000 to establish a Central Supplies Fund; this amount will not be repaid.

b)The General Fund transfers $125,000 to the Debt Service Fund for payment of currently due bond interest payments.

c)The General Fund transfers $9,000 to the Central Supplies Fund for supplies it received from Central Supplies.

d)The Capital Projects Fund completes a library building project and transfers the remaining cash to the Debt Service Fund.