Choice "B" is correct. Shared revenues are revenues levied by one government but shared on a predetermined basis with another government. Shared revenues received by a proprietary fund should be recorded as non-operating revenue if received for operations or if received for either operations or capital expenditures at the discretion of the recipient governmental unit.Choice "c" is incorrect. Shared revenues are revenues levied by one government but shared on a predetermined basis with another government. Shared revenues received by proprietary fund types are not classified as operating revenues.Choice "d" is incorrect. "Other financing sources" is not a proper classification used in the financial statements of enterprise funds.Choice "a" is incorrect. Shared revenues are not classified as interfund transfers.