To compute the net debt per capita,a user of financial statements would need to look at (in the CAFR) :
A) the government-wide Statement of Net Assets and the population from the statistical section. .
B) the debt and the amount available to pay that debt in the governmental funds Balance Sheet, and the population from the statistical section.
C) the debt in the governmental funds Balance Sheet, the amount available in the government-wide Statement of Net Assets, and the population from the statistical section.
D) the debt in the government-wide Statement of Net Assets, the amount available to pay that debt in the governmental funds Balance Sheet, and the population from the statistical section.
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