_____ 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 changes in fund balances for governmental activities?

A) Capital outlays in excess of depreciation expense on general capital assets.
B) Repayments of bond principal.
C) Bond proceeds.
D) Interest paid on bonds having an interest due date that coincides with the governmental units year-end.
E) None of the above.