How Are Interfund Receivables and Payables Reported in the Government-Wide

How are interfund receivables and payables reported in the government-wide statement of net position?

A) All interfund receivables and payable are reported on the face of the government-wide statement of net position
B) Interfund receivables and payables are reported for governmental activities-but not for business-type activities-in the government-wide statement of net position
C) Amounts due between individual governmental funds are eliminated against each other; amounts due between individual enterprise funds are also eliminated against each other; amounts due between governmental and proprietary fund categories should be shown in the statement of net position and eliminated against each other in that statement.
D) Interfund receivables and payables are reported for business-type activities-but not for governmental activities-in the government-wide statement of net position