A measure of the adequacy of the amount of the government's total unrestricted net position or deficit at the measurement date is:

Unrestricted net position $($governmental activities and business$-$type activities$)$ less unrestricted net position at the beginning of the year divided by beginning unrestricted net position.

Business$-$type activities revenues$/$business$-$type activities expenses.

Unrestricted net position$/$total revenues.

Net revenues$/$total expenses.