Hannah Township has a General Fund, two Capital Projects Funds, one Permanent Fund, two Enterprise Funds, two Internal Service Funds, three Pension Trust Funds, and one Private-Purpose Trust Fund. Assuming all governmental and enterprise funds meet the major fund criteria, how many columns will the proprietary fund statement of net position have?

Select one:

a. Two (2).

b. Three (3).

c. Four (4).

d. Five (5).

In the fund financial statements, a government should include a separate column for all of the following except

Select one:

a. Each major Enterprise Fund.

b. Each major Internal Service Fund.

c. Each major Capital Projects Fund.

d. Each major Permanent Fund.

In the proprietary fund statements, a government should include a separate column for

Select one:

a. Each major Enterprise Fund only.

b. Each major Enterprise Fund, nonmajor Enterprise Funds in the aggregate, and Enterprise Funds total only.

c. Each major Enterprise Fund, nonmajor Enterprise Funds in the aggregate, Enterprise Funds total, and Internal Service Funds in the aggregate.

d. Each major Enterprise Fund, nonmajor Enterprise Funds in the aggregate, Enterprise Funds total, Internal Service Funds in the aggregate, and Proprietary Funds total.