1. Which of the following statements is correct?

1. In Wayfair vs. South Dakota, the Supreme Court established the concept of economic nexus for online retail sales by retailers who do not have physical nexus in the state in which the retail sales were made.
2. The general fund should report a transfer of resources to an internal service fund in the expenditures section on the statement of revenues, expenditures, and changes in fund balance.
3. A and B.
4. Neither A nor B.