The General Fund of the village of Oxendine transferred $150,000 to a Special Revenue Fund; $35,000 to a Capital Projects Fund; and $25,000 to Enterprise Fund A. In the same reporting period, Enterprise Fund B transferred $125,000 to the General Fund and $45,000 to Enterprise Fund C.

What would be the amount of transfers reported for governmental activities on the Statement of Activities?

a. Transfers in of $100,000.

b. Transfers in of $125,000 and transfers out of $185,000.

c. Transfers out of $85,000.

d. Transfers in of $85,000.

e. None of the above.