, use the numbers from the following list of financial statements required in a states Annual Comprehensive Financial Report (ACFR) [formerly referred to as the Comprehensive Annual Financial Report (CAFR)].

1. Government-wide statement: Statement of net position

2. Government-wide statement: Statement of activities

3. Fund statement: Balance sheetGovernmental funds

4. Fund statement: Statement of revenues, expenditures and changes in fund balancesGovernmental funds

5. Fund statement: Statement of net positionProprietary funds

6. Fund statement: Statement of revenues, expenses and changes in net positionProprietary funds

a. On which financial statement(s) are the proceeds from disposal of capital assets of governmental and proprietary funds reported?

1. 2 and 6
2. 2 and 4
3. 4 only
4. 2, 4 and 6