Which of the following statements is (are) true?

A. A transfer between the general fund and the enterprise fund in the same governmental entity will result in two equal internal balances reported in the government-wide financial statements.

B. A transaction between a state government general fund and the federal government will result in two equal internal balances reported in the government-wide financial statements.

C. All of the statements are true.

D. A transfer between two governmental funds in the same governmental entity will result in two equal internal balances reported in the government-wide financial statements.