The Underwood Electric Utility Fund, which is an enterprise fund, had the following during its 20x1 fiscal year, ending at December 31, 20X1: Depreciation for 20x1 Prepaid insurance paid in December 20X1 $ 43,000 129,000 What amount should be reflected in the fund's statement of revenues, expenses, and changes in fund net assets for these items? a) $0 Ob) $ 43,000. c) $129,000 d) $172,000