All of the following statements are true except

a. Both governmental funds and proprietary funds are reported in fund financial statements using the economic resources measurement focus. ,

b. Both governmental activities and business-type activities are reported in governmentwide financial statements using the accrual basis of accounting.

c. Fund balance is reported for governmental funds in the fund financial statements, but net assets are reported for governmental activities in the government-wide financial statements.

d. Depreciation expense is reported for governmental activities but not for governmental funds.