Harris County Transferred $200,000 from the General Fund to the Motor

Harris County transferred $200,000 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 2001.The appropriate entry in the General Fund to record this transfer of cash would be

A) Debit Expenditures $200,000; Credit Cash $200,000.
B) Debit Other Financing Uses-Transfer Out $200,000; Credit Cash $200,000.
C) Debit Fund Balance-Transfer Out $200,000; Credit Cash $200,000.
D) Debit Other Financing Sources-Transfer In $200,000; Credit Cash $200,000.