If taxes or special assessments are levied by the General Fund and then-transferred to the debt service fund, they are:
A. recorded as revenues of the debt service fund
B. recorded as an expense and voucher payable by the general fund and are recorded as a revenue and receivable by the debt service fund.
C. included in the revenues budget of the general fund and budgeted by that fund as transfers out to the debt service fund
D. included as transfers out in the General Fund but are not budgeted as revenue in that fund.