The Following Balances Exist at Year End Within the Governmental

The following balances exist at year end within the governmental activities of a government unit:
Transfers In:
150,000
Transfers Out:
120,000
When compiling the government-wide financial statements,the journal entry to eliminate the transfer activity will include:

A) A debit of $120,000 to Transfers In
B) A debit of $30,000 to Transfers In
C) A debit of $120,000 to Transfers Out
D) None of the above