The City of DeKalb Contributes to Three Pension Plans: 1)

The City of DeKalb contributes to three pension plans: 1) a statewide pension plan for nonuniformed personnel, 2) a locally administered plan for police officers, and 3) a locally administered plan for firefighters. The City is trustee for the plans for police officers and firefighters. Which of the following is true?

A) When making contributions from General Fund resources to the police and fire plans, the General Fund would debit Other Financing Sources-Transfers Out and the Pension Trust Fund would credit Transfers In.
B) The City would maintain trust funds for the police and fire plans but not the statewide plan.
C) Neither of the above.
D) Both of the above.