9. For the fiscal year ended December 31, 2021, Hope City's general fund reported the following selected information: Total revenues Total expenditures Other financing uses: transfer out Deferred inflows of resources: unavailable property taxes Fund balance at December 31, 2020 $3,267,250 3,243,750 15,000 30,000 65,600 On the City's statement of revenues, expenditures, and changes in fund balance for the year ended December 31, 2021, which of the following statements is correct? A. The net change in fund balance for the year ended December 31, 2021, is $8,500. B. Fund balance at December 31, 2021, is $74,100. C. A and B. D. Neither A nor B. 10. The Governmental Accounting Standards Board (GASB) provides guidance on how fund balance should be reported on the balance sheet of the general fund. According to the GASB, which of the following sequences discloses the highest level of constraint to the lowest level of constraint for fund balance? A. Committed, restricted, assigned. B. Restricted, assigned, committed. C. Restricted, committed, assigned. D. Assigned, restricted, committed