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A is corrent because Enterprise Funds use the same accrual accounting system and procedures as for-profit enterprises. Thus, year 1 depreciation ($129,000) and year 1 bad debts expense ($14,000) would appear in the revenues and expenses statement. The prepaid insurance would be deferred in the statement of net position.
B is incorrect. Enterprise Funds use the same accrual accounting system and procedures as for-profit enterprises.  
C is incorrect. The Provision for doubtful accounts would also be reflected. 
D is incorrect. Enterprise Funds use the same accrual accounting system and procedures as for-profit enterprises.