Which of the following statements are true?
a. when closing the books for the general fund, an excess of revenues over expenditures and transfers out would be credited to fund balance
b. when a special revenue fund accounts for grants that are awarded on a reimbursement basis, revenues are recognized only after qualified expenditures have been recognized
c. interfund services provided and used are recognized directly as revenues and expenditures
d. gasb requires both extraordinary and special items to be reported separately after other financing sources and uses in the general and special revenue fund financial statements
e. all of the above are true