The City of Holbrook Transferred $100,000 from the General Fund

The City of Holbrook transferred $100,000 from the General Fund to the Debt Service Fund for payment of interest.The appropriate entry in the General Fund to record this transfer would be

A) Debit Expenditures $100,000; Credit Cash $100,000.
B) Debit Other Financing Uses-Nonreciprocal Transfer Out $100,000; Credit Cash $100,000.
C) Debit Fund Balance-Transfer Out $100,000; Credit Cash $100,000.
D) Debit Other Financing Sources-Nonreciprocal Transfer In $100,000; Credit Cash $100,000.