6. Through an internal service fund, Maple County operates a centralized data-processing center to provide services to Maple’s other governmental units. In 2019, this internal service fund billed...

6. Through an internal service fund, Maple County operates a centralized data-processing center to provide services to Maple’s other governmental units. In 2019, this internal service fund billed Maple’s Parks and Recreation Fund $25,000 for data-processing services. What account should Maple’s internal service fund credit to record this $25,000 billing to the Parks and Recreation Fund?

a. Operating Revenues

b. Interfund Exchanges

c. Intergovernmental Transfers

d. Data-Processing Department Expenses