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On a Statement of Activities for a not - for - profit entity, what is the minimum required classification for categorles of expenses? Multiple Choice

On a Statement of Activities for a not-for-profit entity, what is the minimum required classification for categorles of expenses?
Multiple Choice
Fund-ralsing expenses and operating expenses.
Program services expenses and administrative services expenses.
Program services expenses and supporting services expenses.
Operating expenses and supporting services expenses.
Operating expenses and administrative expenses.
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