Harris County Transferred $300,000 from the General Fund to the Motor

Multiple Choice

Harris County transferred $300,000 from the general fund to the Motor Pool Internal Service Fund to pay for the use of automobiles during the first six months of FY 2015.The appropriate entry in the general fund to record this transfer of cash would be

A) Debit Expenditures $300,000; Credit Cash $300,000.
B) Debit Nonreciprocal transfer-out $300,000; Credit Cash $300,000.
C) Debit Fund balance-transfer out $300,000; Credit Cash $300,000.
D) Debit Nonreciprocal transfer-in $300,000; Credit Cash $300,000.