Proprietary fund statements include:
a. Statement of Net Position (or Balance Sheet); Statement of Revenues, Expenses, and Changes in Fund Balance; and Statement of Cash Flows.
b. Statement of Net Position (or Balance Sheet); Statement of Revenues, Expenditures, and Changes in Fund Balance; and Statement of Cash Flows.
c. Statement of Net Position (or Balance Sheet); Statement of Revenues, Expenses, and Changes in Net Position; and Statement of Cash Flows.
d. Statement of Net Position (or Balance Sheet) and Statement of Revenues, Expenses, and Changes in Net Position only.