Choice "B" is correct. Due from other funds appears on the balance sheet. They are not a component of changes in net position.Choice "c" is incorrect. The internal service fund is a proprietary fund and recognizes depreciation expense. Depreciation expense is a component of the change in net position.Choice "d" is incorrect. Interfund transfers in are additions to gross revenues in the internal service fund. Interfund transfers affect the results of operations (change in net position).Choice "a" is incorrect. Interfund transfers out are deductions from gross revenues in the internal service fund. Interfund transfers affect the results of operations (change in net position).