A Statement of Revenues, Expenses, and Changes in Net Position

Multiple Choice

A statement of revenues, expenses, and changes in net position of a proprietary fund should include which of the following in addition to operating revenues, operating expenses, and ending net position?

A) Nonoperating revenues and expenses.
B) Nonoperating revenues and expenses; other changes in net position.
C) Nonoperating revenues and expenses; capital contributions and other changes in net position; beginning net assets.
D) None of the above.