there are TWO questions in rhe following picture, please answer BOTH of them

16. Expenditures are used for which type of fund? A. Fiduciary B. Governmental C. Proprietary D. All of the above 17. In its government-wide Statement of Net Assets, a government reported assets of $170 million, including $50 million in capital assets (net of depreciation) and liabilities of $90 million, including long-term debt of $60 million, $40 million of which was issued to acquire capital assets. In addition, $25 million was restricted for debt service and other purposes. The government's unrestricted net assets would be reported as: A. $35 million B. $45 million C. $55 million D. $70 million