Identify the correct statements from the following:

I. NPOs resources can be restricted for a particular activity or program and these are reflected in its financial reports as line items

II. Government organization provides financial information stating fund restrictions in its financial statements

III. A private transporting company restricts its resources for a particular activity and same is reported as a line item in its financial reports

a-Statement I, Statement II, and Statement III are correct

b-Statement I, and Statement II are correct

c-Statement I, and Statement III are correct

d-Statement II, and Statement III are correct