A Government Plans to Create an Internal Service Fund to Account

A government plans to create an Internal Service Fund to account for its new central warehouse. The General Fund loans the Internal Service Fund $100,000, which is going to pay back the loan interest-free in five years. The entry in the Internal Service Fund to record this transaction would be $\begin{array}{llr}&&\text { Debit }&\text {Credit }\\ \text { A.} & \text { Cash } &\$100,000\\& \text {Revenue } &&\$100,000\\\\ \text { B. } & \text { Cash } &\$100,000\\& \text {Capital Contribution } &&\$100,000\\\\ \text { C. } & \text { Cash } &\$100,000\\& \text { Transfer from General Fund } &&\$100,000\\\\ \text { D. } & \text { Cash } &\$100,000\\& \text { Advance finm General Find} &&\$100,000\\\end{array}$