Converting the Governmental Fund Balance Sheet to a Government-Wide Statement

Converting the governmental fund balance sheet to a government-wide statement of net assets requires which of the following activities?
1) Add general fixed assets, net of accumulated depreciation
2) Add general long-term debt, using the effective interest method
3) Eliminate the assets and liabilities of most internal service funds (those whose primary customer is the general government)
4) Eliminate the fund balance and classify the net assets into invested in capital assets, restricted net assets, and unrestricted net assets

A) 1, 2, 3, 4
B) 1, 3
C) 1, 2, 4
D) 3, 4