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

_____ 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?
$\begin{array}{llcc} \text {Capital Appropriations } & \text {Capital Grants and Gifts } \\ \text { a. Nonoperating revenues (expenses) } & \text { After nonoperating revenues(expenses)} \\ \text { b. Operating revenues} & \text { Revenues } \\ \text {c. Revenues } & \text {Nonoperatingrevenues (expenses) } \\ \text { d. Nonoperating revenues (expenses) } & \text { Revenues } \\ \text { e. Revenues } & \text { After nonoperating revenues(expenses) } \\\end{array}$