Which one of the following combination of funds are classified as fiduciary funds?

a-Agency and Special revenue funds.

b-Internal service and Enterprise funds.

c-Private-purpose trust and Agency funds.

d-Capital projects and Debt service funds.

2-

A government establishes an internal service fund to account for a centralized motor vehicle maintenance department. The government unit transfers OMR 4.5 million from its general fund to the internal service fund as an initial contribution of capital. The appropriate journal entry in the books of the general fund for the transfer shall be.

a-Dr: Nonreciprocal transfer to internal service fund and Cr: cash

b-Dr: transfer out to internal service fund and Cr: Cash

c-Dr: Cash and Cr: transfer in from general fund

d-Dr: Cash and Cr: Nonreciprocal transfer in from general fund