$13)$ Which of the following items are typically reported differently between the governmental fund statements and the Governmental Activities column of the government$-$wide statements?

A$)$ Capital outlays.

B$)$ Cash collected on property taxes receivable.

C$)$ Accounts payable and other accrued expenses.

D$)$ Inventories.

$14)$ Some governments provide to their citizens highly condensed financial information, budget summaries, and narrative descriptions. This report is called a$($an$)$

A$)$ Comprehensive annual financial report.

B$)$ Basic financial statements.

C$)$ Required supplementary information.

D$)$ Popular report.