Fund Financial Statements Include Which of the Following for a Governmental

Fund financial statements include which of the following for a governmental fund?

A) Statement of net position and statement of changes in net position.
B) Statement of net position, statement of changes in net position, and statement of cash flows.
C) Balance sheet; statement of revenue, expenditures, and changes in fund balance; and statement of cash flows.
D) Balance sheet; and statement of revenue, expenses, and changes in fund balance.