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

	A.	They do not affect changes in net assets of the proprietary fund.
	B.	They are always reported as capital and related financing activities in the statement of cash flows.
	C.	They are always reported after operating income in the statement of revenues, expenses, and changes in net assets.
	D.	They are always reported as noncapital financing activities in the statement of cash flows.