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A is corrent because this is an interfund transaction classified as interfund services provided and used. Per Section 1800 of the GASB Codification, interfund transactions that would be treated as revenues, expenditures, or expenses if they involved organizations external to the governmental unit should be accounted for as revenues, expenditures, or expenses in the funds involved.
B is incorrect. Encumbrances represent purchase orders or contracts that have not been filled.
C is incorrect. Balances reflecting receivables and payables between governmental activities and business-type activities are not eliminated in the government-wide Statement of Net Position.
D is incorrect. The submission would result in recognition of an encumbrance by both the water-utility fund and the general fund.