A Scholarship Private-Purpose Trust Fund of a Local School Board

A Scholarship Private-Purpose Trust Fund of a local school board pays tuition of $10,000 on behalf of scholarship recipients. What journal entry would be made to record this transaction in the trust fund? $\begin{array}{llr}&&\text { Debit }&\text {Credit }\\ \text { A. } &\text { Tuition Expenses } &\$10,000\\& \text {Cash } &&\$10,000\\\\ \text { B.} &\text { Transfers to Other Governmental Units. } &\$10,000\\& \text {Cash } &&\$10,000\\\\ \text { C.} &\text { Deductions - Tuition } &\$10,000\\& \text { Cash } &&\$10,000\\\\ \text { D. } &\text { Trust Revenue} &\$10,000\\& \text { Cash } &&\$10,000\\\end{array}$