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 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

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

A. 4 only B. 2 and 4 C. 2 and 6 D. 2, 4 and 6