Which of the Following Are True of the Proprietary Accounts

Which of the following are true of the proprietary accounts of the federal government?

A) The accounts provide a record by which federal expenditures may be traced to the budgetary authority granted by Congress.
B) The accounts are used to present the financial position and results of operations of the federal government and its agencies using the accrual basis of accounting.
C) Both a and b above
D) Neither a nor b above