Select from the option list provided the most clearly applicable type of reporting for each objective of financial reporting given below. Each choice may be used once, more than once, or not at all.

Reporting objective	Reporting type
1. Providing information useful in assessing cash flow prospects
2. Providing information useful in assessing service efforts
3. Providing information useful in making investments
4. Providing information about public accountability
5. Providing information about changes in net resources, the most useful performance measure for this type of entity

Answer Options:

A. General-purpose financial reporting

B. Not-for-profit entites

C. Government entities

D> Not-for-profit and governmental entities