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: 145,000
Transfers Out: 115,000
When compiling the government-wide financial statements, the journal entry to eliminate the transfer activity will include:

A) A debit of $115,000 to Transfers Out
B) A debit of $30,000 to Transfers In
C) A debit of $115,000 to Transfers In
D) None of the above