For questions 28 through 34, use the numbers from the following list of financial statements required in a state's Comprehensive Annual Financial Report (CAFR).

1.Government-wide statement: Statement of net position

2.Government-wide statement: Statement of activities

3.Fund statement: Balance sheet-Governmental funds

4.Fund statement: Statement of revenues, expenditures and changes in fund balances-Governmental funds

5.Fund statement: Statement of net position-Proprietary funds

6.Fund statement: Statement of revenues, expenses and changes in net position-Proprietary funds

23.On which financial statement(s) are the proceeds from disposal of capital assets of governmental and proprietary funds reported?

a.2 and 6

b.2 and 4

c.4 only

d.2, 4 and 6

24.On which financial statement(s) are unrealized losses on derivatives investments of proprietary funds reported?

a.1 only

b.1 and 3

c.1 and 5

d.2 and 6

25.On which financial statement(s) are lease obligations of governmental and proprietary funds reported?

a.1 only

b.1 and 3

c.5 only

d.1 and 5

26.On which financial statement(s) are deferred outflows for bond refunding by governmental funds reported?

a.1 only

b.1 and 3

c.1 and 5

d.2 and 6

27.On which financial statement(s) are capital assets of permanent funds reported?

a.1 only

b.1 and 5

c.5 only

d.1, 2, and 5

28.On which financial statement(s) are capital assets of internal service funds reported?

a.1 only

b.1 and 5

c.5 only

d.1, 3, and 5

29.On which financial statement(s) are principal payments made by governmental funds reported?

a.2 only

b.4 only

c.2 and 4

d.2, 4 and 6