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, Net of Related Debt.
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.