What are the two required financial statements of a defined contribution retirement plan?

A$.$ A statement of financial position and a statement of activities.

B$.$ A statement of fiduciary net assets and a statement of changes in fiduciary net assets.

C$.$ A statement of net assets available for benefits of the plan and a statement of changes in fiduciary net assets.

D$.$ A statement of net assets available for benefits of the plan and a statement of changes in net assets available for benefits.