Which of the following is a difference between the financial statement elements on a public college or university's Statement of Net Position and a private, nonprofit college or university's Statement of Financial Position? a. A public college or university's Statement of Net Position includes deferred inflows of resources, while a private, nonprofit college or university does not use this account b. All of these c. A public college or university's Statement of Net Position includes deferred outflows of resources, while a private, nonprofit college or university does not use this account d. A public college or university's Statement of Net Position refers to Net Position as the residual component, while a private college or university refers to Net Assets