The government-wide financial statements of the reporting entity of a state or local governmental unit include information about which of the following?

1. The primary government
2. Discretely presented component units
3. Blended component units

a) I, II, and III.

b) I only.

c) I and III only.

d) I and II only.

A government entity is required to include a statement of cash flows in which of the following financial statements?

a) Governmental fund financial statements.

b) Government-wide financial statements.

c) Proprietary fund financial statements.

d) Fiduciary fund financial statements.