32. Bell Foundation, a voluntary health and welfare organization, supported by contributions from the general public, included the following costs in its statement of functional expenses for the year ended December 31, 2017. Fund raising $1,000,000 Administrative 600,000 Research 200,000 Bell's functional expenses for 2017 program services included: A) $200,000. B) $600,000. C) $1,800,000. D) $1,000,000. 33. Governmental units include all of the following EXCEPT: A) industrial development districts B) voluntary health and welfare organizations. C) school districts. D) counties. 34. Which of the following is NOT a budgetary account? A) Estimated Revenues B) Reserve for Encumbrances C) Appropriations D) Encumbrances 35. One of the differences between accounting for a governmental unit and a commercial unit is that a governmental unit should: A) always establish and maintain complete self-balancing accounts for each fund. B) use only the modified accrual basis of accounting. C) not record depreciation expense in any of its funds. D) use only the cash basis of accounting. 36. A city should record depreciation as an expense in its: A) general fund and enterprise fund. B) enterprise fund and internal service fund. C) internal service fund and general fund. D) enterprise fund and capital projects fund