The Governmental Fund Balance Sheet Equation Includes the Following Elements

The governmental fund balance sheet equation includes the following elements:

A) Financial assets, near-term liabilities, deferred inflows of resources, and fund balance.
B) Financial assets, long-term liabilities, deferred outflows of resources, and fund balance.
C) Financial assets, capital assets, near-term liabilities, and long-term liabilities.
D) Deferred outflows of resources, deferred inflows of resources, intangible assets, and fund balance.