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

1. Government-wide statement: Statement of net position

2. Government-wide statement: Statement of activities

3. Fund statement: Balance sheetGovernmental funds

4. Fund statement: Statement of revenues, expenditures and changes in fund balancesGovernmental funds

5. Fund statement: Statement of net positionProprietary funds

6. Fund statement: Statement of revenues, expenses and changes in net positionProprietary funds

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

1. 2 and 6
2. 2 and 4
3. 4 only
4. 2, 4 and 6

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

1. 1 only
2. 1 and 3
3. 1 and 5
4. 2 and 6

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

1. 1 only
2. 1 and 3
3. 5 only
4. 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