Listed Bellow the Required Operating Statements for a County Government

Multiple Choice

Listed bellow the required operating statements for a county government:
Required
On which statement(s) would each of the following accounts appear? Identify the financial statement(s) by number. The account may appear on one statement or more than one statement, or none of the operating statements. If the account is not reported on any of the above statements, your answer is N/A.
-Fund statement: Statement of revenues, expenditures, and changes in fund balances-governmental funds

A) Change in net position
B) Deductions: distributions of sales taxes to towns
C) Inventories
D) Expenses for water and sewer services (enterprise fund)
E) Proceeds from sale of equipment (general fund)
F) Changes in fair value of income investments
G) Additions: employer contributions to pension plans
H) Deferred inflows: derivatives
I) Change in pension liability due to change in assumptions
J) Increase in expected present value of asset retirement obligation (enterprise fund)