When a cash and investment pool of a certain city was established, the debt service fund transferred investments to the pool having a cost of $3,000,000 but a current fair market value of $3,100,000. To record this transaction, the journal entry made by the debt service fund will include:a. A debit to Equity in Pooled Cash and Investments in the amount of $3,000,000.b. A credit to Revenues—Change in Fair Value of Investments in the amount of $100,000.c. A debit to Investments in the amount of $3,000,000.d. A credit to Investments in the amount of $3,100,000.