Which financial statements are required for nongovernment, not-for-profit colleges and universities? A. Balance sheet, statement of revenues, expenditures, and other changes, and statement of cash flows B Balance sheet, statement of revenues, expenses, and changes in net assets, and statement of cash flows C. Balance sheet, statement of revenues, expenses, and changes in net assets, and statement of changes in net assets D. Balance sheet, statement of activities, and statement of cash flows