Assume a government is a special-purpose entity engaged in fiduciary activities only. Which of the following financial statements would be required?
A. Statement of Fiduciary Net Assets and Statement of Changes in Fiduciary Net Assets
B. Statement of Net Assets, Statement of Activities, Statement of Fiduciary Net Assets, Statement of Changes in Fiduciary Net Assets
C. Statement of Fiduciary Net Assets, Statement of Changes in Fiduciary Net Assets and Statement of Cash Flows
D. Statement of Net Assets and Statement of Activities