With Respect to the Content of Government-Wide Statements, Which of the Following

With respect to the content of government-wide statements, which of the following is correct?

A) Internal service funds are typically reported in the governmental activities sections of the government-wide statements, while fiduciary activities are not included in the government-wide statements.
B) Fiduciary activities are included the government-wide statements and internal service funds are not included in the government-wide statements.
C) Interfund transactions are not adjusted when preparing the government-wide statements because they cancel each other out.
D) Interfund transaction are separately stated to show detail but do not affect the ending balances on the statements because revenues equal expenses.