For Questions Bellow, Use the Numbers from the Following Financial

For questions bellow, use the numbers from the following financial statements
required in a county government's CAFR to identify where the account is reported:
1) Government-wide statement: Statement of net position
2) Government-wide statement: Statement of activities
3) Fund statement: Balance sheet-Governmental funds
4) Fund statement: Statement of revenues, expenditures and changes in fund balances-Governmental funds
5) Fund statement: Statement of net position-Proprietary funds
6) Fund statement: Statement of revenues, expenses and changes in net position-Proprietary funds
-On which financial statement(s) are deferred outflows for bond refunding by governmental funds reported?

A) 1 only
B) 1 and 3
C) 1 and 5
D) 2 and 6