74 . With respect to government - wide statement , which of the following statemen Is is correct ? A ) GAS requires a reconciliation from proprietary fund financial statements to the government - wide statements business - activities columns from modified accrual accounting to accrual accounting B ) GASB Statement . No . 34 states that general capital assets should not be reported as assets in governmental funds but should be reported in the governmental activities column of the government . wide statement of net assets . O In addition to the fund basis statement , GASB Statement 34 requires government - wide statements that the prepared on the modified accrual basis using the economic resources measurement focus reso smeas D Fiduciary activities are reported in the government - wide statements in a separate column