For the question below, use the numbers from the following financial statements required in a county government's CAFR to identify where the account is reported:

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

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

	A.	2 and 6
	B.	1 and 3
	C.	1 and 5
	D.	1 only