Dorrian County’s fund structure is as follows:
General Fund
3 Special Revenue Funds
1 Capital Projects Fund
2 Debt Service Funds
4 Private-Purpose Trust Funds
3 Internal Service Funds
5 Enterprise Funds
General Capital Assets and General Long-Term Liabilities accounts
Assume that Dorrian County determines that Special Revenue Fund A, its Capital Projects Fund, Enterprise Fund C, and Enterprise Fund D meet the major fund size criteria.

Required
a. What column headings would the county need to present in its governmental funds Statement of Revenues, Expenditures, and Changes in Fund Balances?
b. What column headings would the county need to present in its proprietary funds Statement of Revenues, Expenses, and Changes in Net Position?