_____ for a Public C&U Engaged in Business-Type Activities, Where Are

_____ For a public C&U engaged in business-type activities, where are the following items reported in the statement of revenues, expenses, and changes in net assets?
$\begin{array}{llcc} \text { General Appropriations} & \text { Capital Appropriations } \\ \text { a. Nonoperating revenues (expenses) } & \text { After nonoperating revenues(expenses) } \\ \text { b. Revenues} & \text {Revenues } \\ \text { c. Revenues} & \text {Nonoperating revenues (expenses) } \\ \text { d. Nonoperating revenues (expenses)} & \text { Revenues } \\ \text { e. Revenues } & \text { After nonoperating revenues(expenses)} \\\end{array}$