Which of the following statements is true about interfund transfers in an Enterprise Fund?

A. They are always reported as noncapital financing activities in the statement of cash flows.

B. They do not affect changes in net position of the proprietary fund.

C. They are always reported as capital and related financing activities in the statement of cash flows.

D. They are always the last item reported immediately before the change in net position in the statement of revenues, expenses, and changes in fund net position.

2.)

Which of the following would not be reported as a component of net position of an Enterprise Fund?

	A.	Unrestricted net position.
	B.	Permanently restricted net position.
	C.	Net Investment in capital assets.
	D.	Restricted net position.