Apex County Advance Refunded $3,000,000 of Outstanding Bonds

Apex County advance refunded $3,000,000 of outstanding bonds. $2,500,000 was financed with net refunding bond proceeds and the remaining $500,000 was transferred from the General Fund. The county incurred $35,000 of bond issuance costs when issuing the refunding bonds. Which of the following statements about the reporting of these transactions in the Debt Service Fund is not true? The Debt Service Fund financial statements would report

A) $2,500,000 of other financing uses.
B) Expenditures of $535,000.
C) Transfers in of $500,000.
D) Net other financing sources of $500,000.