In its Statement of Revenues, Expenses, and Changes in Net Position, a Proprietary

Fund should include which of the following line items in addition to operating revenues, operating expenses, and ending net position?

a) Nonoperating revenues and expenses.

b) Nonoperating revenues and expenses; other changes in net position.

c) Nonoperating revenues and expenses; capital contributions and other changes in net position; beginning net assets.

d) None of the above.