The required statements for an Internal Service Fund include a Statement of

a. Changes in net assets

b. Revenues, Expenditures and Changes in Fund Balance

c. Revenues, Expenditures, and Changes in Net Assets

d. Revenues, Expenses, and Changes in Net Assets

b. Revenues, Expenditures and Changes in Fund Balance

Explanation:

Fund Financial Statement is a collection of statements which focus on the major government funds. It also reports the fiduciary funds of the government and components which have fiduciary nature. It reports the revenues expenses and funds arrangement in the form of debt service or others.