A Statement of Revenues, Expenses, and Changes in Fund Net

A Statement of Revenues, Expenses, and Changes in Fund Net Assets should include which of the following in addition to operating revenues and operating expenses and ending Net Assets?

A) Nonoperating revenues and expenses.
B) Nonoperating revenues and expenses, and Other changes in Net Assets.
C) Nonoperating revenues and expenses, Capital Contribution and Other changes in Net Assets, and Beginning Net Assets.
D) None of the above.