Choice "A" is correct. Since the general fund bears the cost of funding the pension plan, routine employer contributions from the general fund to a pension trust fund are expenditures of the general fund.Choice "b" is incorrect. Contribution of enterprise fund capital by the general fund is an Interfund transfer in the general fund. Interfund transfers to not give rise to revenues and expenditures.Choice "c" is incorrect. Interfund transfers do not give rise to revenues and expenditures.Choice "d" is incorrect. Interfund transfers do not give rise to revenues and expenditures.
