Through an internal service fund, New County operates a centralized data processing center to provide services to New's other governmental units. In Year $1,$ this internal service fund billed New's parks and recreation fund $$150,000$ for data processing services. What account should New's internal service fund credit to record this $$150,000$ billing to the parks and recreation fund?

A$.$

Data processing department expenses.

B$.$

Intergovernmental transfers.

C$.$

Interfund exchanges.

D$.$

Operating revenues control.