7. The financial statements of a defined contribution plan prepared in accordance with generally accepted accounting principles (GAAP) include which of the following a. Balance Sheet b. Income Statement c. Statement of Pension Benefits d. Statement of Net Assets Available for Benefits 7. The financial statements of a defined contribution plan prepared in accordance with generally accepted accounting principles (GAAP) include which of the following a. Balance Sheet b. Income Statement c. Statement of Pension Benefits d. Statement of Net Assets Available for Benefits