To compute the net debt per capita, a user of financial statements would need to look at (in the CAFR):
A. The debt in the governmental funds Balance Sheet, the amount available in the government-wide Statement of Net Position, and the population from the statistical section.
B. The debt and the amount available to pay that debt in the governmental funds Balance Sheet, and the population from the statistical section.
C. The government-wide Statement of Net Position and the population from the statistical section.
D. The debt in the government-wide Statement of Net Position, the amount available to pay that debt in the governmental funds Balance Sheet, and the population from the statistical section.
Answer: D
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