Gresham College is a local private college. When reviewing the colleges financial reports, you would expect to see which of the following categories on their statement of assets and liabilities? A. Unrestricted net assets, temporarily restricted net assets, and permanently restricted net assets. B. Unrestricted net position, temporarily restricted net position, and permanently restricted net position. C. Unrestricted net position, restricted net position and net investment in capital assets. D. Unrestricted net assets, restricted net assets, and net investment in capital assets.