On January 1,2014,the General Fund Contributes $200,000 Cash to the Internal

On January 1,2014,the General Fund contributes $200,000 cash to the Internal Service Fund.On January 1,2011,the General Fund also loans $100,000 cash to the Internal Service Fund.On January 1,2014,what journal entry does the Internal Service Fund prepare?

A) debit Cash $300,000,credit Other Financing Sources $300,000
B) debit Cash $300,000,credit Other Financing Sources $200,000,credit Advance from General Fund $100,000
C) debit Cash $300,000,credit Advance from General Fund $300,000
D) debit Cash $300,000,credit Nonreciprocal Transfer from General Fund $200,000,credit Advance from General Fund $100,000