Which of the following is correct with respect to the governmental fund Statement of Revenues, Expenditures, and Changes in Fund Balance? a. Reconciliation of the change in net position to the balance sheet is recommended but not required. b. Revenues are reported by source, and expenditures are reported by character such as current, debt service, and capital outlay. c. Other financing sources are reported with revenues and other financing uses are reported with expenditures. d. The statement is prepared using the current financial resources measurement focus and the accrual basis of accounting