Which of the Following Is True Regarding the Cash Flow

Which of the following is true regarding the cash flow statements of a proprietary fund?

A) A reconciliation is required between the Statement of Revenues, Expenses, and Changes in Fund Net Assets and the cash flows from operating activities section of the Cash Flow Statement.
B) Interest receipts are reported as increases in cash flows from either capital and related financing or noncapital financing activities, whichever is appropriate.
C) The gain from the sale of equipment would be reported in the investing section.
D) None of the above.