In a Statement of Net Position, the Net Position of a Proprietary

In a statement of net position, the net position of a proprietary fund should be displayed in which of the following categories?

A) Unrestricted fund balance; restricted fund balance; invested in capital assets, net of related debt.
B) Unrestricted net position; restricted net position; invested in capital assets, net of related debt.
C) Unrestricted net assets; restricted net assetsRestricted net assets; retained earnings; unrestricted net assets.