1. The components of Fund Net position for a Proprietary Fund include which of these?

   	a.	Unspendable, Spendable and Net Investment in Capital Assets
   	b.	Nonspendable, Restricted, Committed, Assigned and Unassigned
   	c.	Unrestricted, Restricted and Net Fund Balance
   	d.	Net Investment in Capital Assets, Restricted net position and Unrestricted net position

2. General government long-term debt and related interest

	a.	Are normally paid when due from available cash maintained in the GLTL accounts
	b.	May be accrued in a debt service fund at year-end if money to make the principle and interest payment is already in the debt service fund at year end, and the debt service payment is due no more than one month in the following year
	c.	Are required to be accrued in debt service funds at year-end when the money to make the payment is already in the debt service fund, and the debt service payment is due no more than one month in the following year
	d.	Are both recorded in the GLTL until due