Explain clearly

182. Which of the following would be reported as program revenues on a local government's govern- ment-wide statement of activities? a. Charges for services. b. Taxes levied for a specific function. c. Proceeds from the sale of a capital asset used for a specific function. d. Interest revenues. 183. Which format must an enterprise fund use to report cash flow operating activities in the statement of cash flows? a. Indirect method, beginning with operating in- come. b. Indirect method, beginning with change in net assets. c. Direct method. d. Either direct or indirect method