2. When a governmental enterprise fund has restricted assets on its balance sheet, which of the following is a true statement? a) The total of the restricted assets will be offset by a liability of an equal amount. b) The total of the restricted assets less related liabilities will be equal to the corresponding "Restricted Net Position" amount in the equity section. c) A governmental enterprise fund does not have restricted assets. d) The total of the restricted assets in the asset section will be equal to the corresponding "Restricted Net Position" amount in the equity