1.A county's operating statement for governmental funds reports general government expenditures of $25 million. The statement of activities reports general government expenses of $62 million.

Which one of the following items wouldnothelp explain why general government expenses are greater than general government expenditures?

A. The $25 million of expenditures includes principal payments on debt.

B. The $25 million of expenditures does not include depreciation on general government capital assets.

C. The $52 million of expenses includes pension benefits earned by general government employees this year.

D.The $62 million of expenses includes accrued expenses not requiring current resources.

2.The year-end balance of amounts due from other governmental funds to the general fund is reported

A. on none of the financial statements.

B. only on the balance sheet of governmental funds.

C. on the government-wide statement of net position and on the balance sheet of governmental funds.

D.only on the government-wide statement of net position.