Required Financial Statements of Funds May Include the Following, Among

Required financial statements of funds may include the following, among others:
I. Statement of net assets
II. Statement of revenues, expenditures, and changes in fund balances
III. Balance sheet
IV. Statement of cash flows
The financial statements that should be issued by governmental funds and by proprietary funds include the following:

A) Option A
B) Option B
C) Option C
D) Option D