Which of the following statements is generally true about the basis of accounting used by governmental and not$-$for$-$profit hospitals?

a$.$ both use the full accrual basis of accounting

b$.$ both use the modified accrual basis of accounting

c$.$ governmental hospitals use the modified accrual basis of accounting and not$-$forprofit hospitals use the full accrual basis of accounting

d$.$ both use the full accrual basis of accounting; but governmental hospitals also prepare a second modified accrual basis operating statement