Please answer all parts of the following question:

a. Using the reconciliation of the Balance Sheet to the Statement of Net Position, which of the following is NOT a reconciling item

a) Capital Assets

b) Depreciation Expense

c) Internal Service Funds

d) Unamortized Portion of Bond Discounts

b. The MD&A included in the CAFR does NOT include which of the following:

a) Overview of the government's financial activities and financial highlights

b) Management's long-term forecast of the government's financial condition

c) A narrative explanation of the contents of the CAFR

d) Description of activities affecting capital assets and related debt