_____ Regarding External Financial Reporting for Governmental Units, Which of the Following

_____ Regarding external financial reporting for governmental units, which of the following items would not appear in the required reconciliation involving the total fund balances-not the change in the total fund balances-for governmental activities?

A) Depreciation expense on general capital assets.
B) General capital assets, net of depreciation.
C) General long-term liabilities.
D) Internal service fund net assets.
E) None of the above.