Here Are Financial Statements Shown in a City's CAFR

Multiple Choice

Here are financial statements shown in a city's CAFR:
Required
For each of the following account titles related to the financial performance of the city, indicate, by statement number, on which of the above eight statements the account appears. The account may be reported on one statement or more than one statement.
-Fund statement: Statement of revenues, expenditures and changes in fund balances-Governmental funds

A) Nonspendable fund balance, general fund
B) Accounts payable, special revenue fund
C) Cash and cash equivalents, custodial fund
D) Debt service: principal payments, debt service fund
E) Proceeds of debt issuance, capital projects fund
F) Machinery and equipment, proprietary funds
G) Depreciation expense, proprietary funds
H) Investment earnings, private purpose trust fund
I) Depreciation expense, general fund
J) Change in net position, pension and OPEB trust fund