A Municipality's General Fund Transmits Cash to the Debt Service $\begin{array} { l l } & \text { General Fund } &&&&&&&\text {Debt Service Fund}\\ \end{array}$

A municipality's general fund transmits cash to the debt service fund to finance principal payments on general obligation debt. The debt service fund is not expected to pay the general fund back. How will this transaction be recorded by the general fund and the debt service fund?
$\begin{array} { l l } & \text { General Fund } &&&&&&&\text {Debt Service Fund}\\ \end{array}$
A) $\begin{array} { l l }\text { Increase in current receivables } &\text {Increase in current payables}\\\end{array}$
B) $\begin{array} { l l }\text { Expenditure }&&&&&&&&\text {Revenue} \\ \end{array}$
C) $\begin{array} { l l } \text { Other financing use } &&&&\text {Increase in current payables}\\\end{array}$
D) $\begin{array} { l l } \text { Other financing use } &&&&\text {Other financing source}\end{array}$