3) The primary function of debt service funds is to account for financial resources accumulated (2pts) to cover the payment of principal and interest on general government obligations. True O False fixed asset, and related grants or transfers, would be excluded in cash flows from capital and related financing activities. 4) In the Statement of Cash Flow for a Proprietary Fund, the acquisition or disposition of a (2pts) O True O False (2pts) 5) The Pension Trust Fund is a Fiduciary Fund, which will be accounted for using the accrual basis of accounting. O True O False