Which of the Following Statements Concerning the Reporting of Internal

Which of the following statements concerning the reporting of internal balances by a government at the end of its fiscal year is True?

A) The internal balances amounts reported in the balance sheet columns represent activity among governmental funds.
B) The internal balances amounts reported in the statement of net position columns represent activity between governmental activities and business-type activities.
C) The internal balances amounts are reported in both the asset and liability sections on the statement of net position.
D) The internal balances amounts reported represent the difference between interfund transfers in and interfund transfers out.