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.

The General Fund would report on its Statement of Revenues, Expenditures, and Changes in Fund Balance

a. net transfers of ($85,000).

b. transfers to governmental funds of $185,000; special item reduction of $25,000; and transfers from other funds $125,000.

c. transfers in of $125,000 and transfers out of $210,000.

d. net transfers of ($40,000).