5. Alpha, Beta, and Gamma are independent operation division of AIFA City. The following information pertains to total cost and user charge amount by Alpha, Beta, and Gamma division for the year ended December 31 : Alpha Beta Gamma Total cost $5,000 $5,000 $5,000 User charge $6,000 $3,500 $1,000 Fund ) ) Which of the following is not true? a. Alpha : general fund b. Beta : general fund c. Gamma : Enterprise fund d. No answer 6. Which of the following is not true about balance sheet of governmental fund? a. 'Deferred outflow and deferred inflow' is the place that record the transactions that cash inflow and outflow existed, but didn't had eligibility of the available requirement'. b. 'Unassigned' category is only related to the general fund. The others are not C. 'Restricted' is the place that record the transaction that is externally restricted, for example, laws and regulation. d. 'Assigned' is the place that record the transaction that is neither restricted nor committed