_____ 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) Change in net assets of Internal Service Funds.
B) Excess of depreciation expense on general capital assets over capital outlays.
C) Cash amount paid to settle a lawsuit for which a liability was reported as general long-term liabilities in prior years.
D) Change in net assets of fiduciary funds.
E) Bond proceeds.