Which of the Following Is True with Respect to the Government-Wide

Which of the following is true with respect to the government-wide statements?

A) Government-wide statements are prepared using the accrual basis of accounting, including the recording of fixed assets and long-term debt.
B) Government-wide statements are prepared using the modified accrual basis of accounting and the current financial resources measurement focus
C) Government-wide statements are prepared using the modified accrual basis of accounting and an economic resource measurement focus
D) Government-wide statements use the current financial resources measurement focus and the accrual basis of accounting.