In the Statement of Net Assets, the Net Assets of a Proprietary

Multiple Choice

In the Statement of Net Assets, the net assets of a proprietary fund should be displayed in which of the following categories?

A) Unrestricted Fund Balance, Restricted Fund Balance, Invested in Capital Assets.
B) Unrestricted Net Assets, Restricted Net Assets, Invested in Capital Assets Net of Related Debt.
C) Unrestricted Net Assets, Restricted Net Assets, Net Assets Available for Use.
D) Net Assets Available for Use.