$15-3($Combining Financial Statements$)$ Bowles County$$s fund structure is as follows:

General Fund

Three Special Revenue Funds

One Capital Projects Fund

Two Debt Service Funds

Three Internal Service Funds

Five Enterprise Funds

Assume that Special Revenue Fund #$1,$ the Capital Projects Fund, Enterprise Fund #$1,$ and Enterprise Fund #$4$ are major funds.

Required

a$.$ List the headings of the columns to be included in each of Bowles County$$s basic financial statements.

b$.$ List the combining financial statements required in the Bowles County CAFR.

c$.$ List the headings of the columns that should be included in each combining statement.