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y fund revenue bonds that 32, A county makes a were issued to finance new sewer lines. In the utility fund statement of cash flows, the payment would be reflected as a cash flow from which activity A) Operating B) Non-capital financing C) Capital and related financing D) Investing 33. A sewer fund temporarily invests the proceeds from issuing revenue bonds in U.s. Treasury bills and receives interest of $50,000. In the sewer fund cash flow statement, the receipt would be reflected as cash fiow from A) Investing activities B) Operating Activities C) Non-capital financing activities D) Capital and related financing activities 34. Self-Insurance activities usually appear in: A) Private Purpose funds B) Internal service funds C) Enterprise funds D) Special revenue funds 35. Which of the following activities would not normally be accounted for in an enterprise fund: A) Public parking garage B) Golf course C) Electric Utility D) Government Stationery office 36. Gonzaga County, whose fiscal year ends 12/31/14, issued Bond Anticipation Notes (BANs) on 10/1/14. During February, 2015 before the 2014 financial statements were issued, Gonzaga replaced the BANs with a 10 year Term Bond. On which of Gonzaga's 12/31/14 financial statements would a liability for the BANs appear? Governmental Fund Government-Wide Statement A) B) C) No No Yes Yes No Yes No Yes D)