Use the Following Information to Answer Questions Bellow $\text { Here is information for a county government: }$

Multiple Choice

Use the following information to answer Questions bellow:
$\text { Here is information for a county government: }$
$\begin{array}{|l|r|r|}\hline & \text { Governmental funds } & {\text { Enterprise funds }} \\\hline \text { Total assets and deferred outflows } & \$ 45,000,000 & \$ 40,000,000 \\\hline \text { Total liabilities and deferred inflows } & 44,000,000 & 38,000,000 \\\hline \text { Total revenues } & 250,000,000 & 290,000,000 \\\hline \text { Total expenditures/expenses } & 242,000,000 & 260,000,000\\\hline\end{array}$

$\text { The county has four special revenue funds, with the following characteristics: }$
$\begin{array}{|l|r|r|r|r|}\hline &{\begin{array}{c}\text { Beach } \\\text { preservation }\end{array}} & {\begin{array}{c}\text { Health } \\\text { education }\end{array}} &{\begin{array}{c}\text { Community } \\\text { protection }\end{array}} & {\begin{array}{c}\text { Emergency call } \\\text { service }\end{array}} \\\hline \begin{array}{l}\text { Total assets and } \\\text { deferred outflows }\end{array} & \$ 2,000,000 & \$ 4,000,000 & \$ 4,800,000 & \$ 1,900,000 \\\hline \begin{array}{l}\text { Total liabilities and } \\\text { deferred inflows }\end{array} & 1,000,000 & 3,500,000 & 1,800,000 & 1,100,000 \\\hline \text { Total revenues } & 20,000,000 & 30,000,000 & 30,000,000 & 26,000,000 \\\hline \text { Total expenditures } & 15,000,000 & 26,000,000 & 25,000,000 & 24,000,000 \\\hline\end{array}$
-Which of these special revenue funds also meet the second criterion for reporting as a major fund in the governmental funds financial statements, and therefore will be reported as major funds?

A) Health education fund only
B) Health education, community protection, and emergency call service funds
C) Health education and community protection funds
D) Beach preservation and health education funds