Which of the Following Is True Regarding Pension Accounting and Reporting

Which of the following is true regarding pension accounting and reporting for state and local governments?

A) When the General Fund makes a contribution to a pension trust fund, the account "Expenditures" is debited.
B) The Statement of Changes in Fiduciary Net Position reports "additions" and "deductions," computed on the accrual basis.
C) Both of the above.
D) Neither of the above.