When a Cash and Investment Pool of a Certain City

When a cash and investment pool of a certain city was established,the debt service fund transferred investments to the pool having a cost of $3,000,000 but a current fair market value of $3,100,000.To record this transaction,the journal entry made by the debt service fund will include:

A) A debit to Equity in Pooled Cash and Investments in the amount of $3,000,000.
B) A credit to Revenues-Change in Fair Value of Investments in the amount of $100,000.
C) A debit to Investments in the amount of $3,000,000.
D) A credit to Investments in the amount of $3,100,000.