The required reconciliations of fund financial statements and government-wide financial statements include all of the following except the reconciliation of

a. total net assets of Enterprise Funds with total net assets of business-type activities.

b. total fund balances of governmental funds with total net assets of governmental activities.

c. change in total governmental funds fund balances with the change in net assets for governmental activities.

d. change in net assets of total proprietary funds with the change in net assets for businesstype activities.