Which of the Following Statements Is not Correct

Which of the following statements is not correct?

A) The government-wide statements are separated into governmental activities and business-type activities
B) Discretely presented component units are also separately displayed in the fund basis statements, but not the government-wide statements.
C) The governmental-type funds' Balance Sheet and Statement of Revenues, Expenditures, and Changes in Fund Balances serve as inputs to the governmental activities sections of the government-wide statements.
D) The fund-basis statements reflect modified accrual accounting, they must be adjusted to the accrual basis.