Which of the following combined financial statements would never contain a column for the debt service fund type? (a) Combined Statement of Cash Flows. (b) Combined Statement of Revenues, Expenditures, and Changes in 1. Fund Balances. Combined Balance Sheet. Combined Statement of Revenues, Expenditures, and Changes in Fund Balances--Budget and Actual. (c) (d) 2. GASB financial reporting standards for infrastructure assets (streets, sidewalks, storm sewers, etc.) currently provide that the cost of such assets: (a) Should be reported as part of general capital assets. (b) Should not be reported as part of general capital assets. (c) May be reported as part of general capital assets, or may be omitted from general capital assets, at the option of the government. (d) Should be recorded in an enterprise fund to enable annual depreciation expense to be reported. Which of the following is true regarding the incorporation of internal service funds into the government wide financial statements? (a) 3. (b) (c) (d) Internal service funds are not included in the government wide financial statements Internal service funds are incorporated into the business type activities section of the government wide financial statements. Internal service funds are incorporated into the governmental type activities section of the government wide financial statements. Internal service funds are included in a separate column of the government wide financial statements between governmental type activities and business type activities