Which of the Following Items Would Likely Appear in the Reconciliation

Which of the following items would likely appear in the reconciliation between the governmental fund financial statements and the governmental activities column in the government-wide financial statements?

A) The inclusion of long-term liabilities in the government-wide financial statements and not in the governmental fund financial statements.
B) The inclusion of depreciation of capital assets in the governmental activities column of the government-wide financial statements and not in the governmental fund statements.
C) The additional accrual of some revenues and expenses in the government-wide financial statements that were not made in the governmental fund financial statements.
D) All of the above.