Which of the following is NOT an example of a raw material?

Susan owned a home prior to marriage to Carlos, Upon marriage, Susan's home:

a. remains her separate property unless commingled b. automatically becomes community property c. is converted to joint tenancy d. must have a deed recorded showing her married name

The financial statements prepared for fiduciary funds are

a. statement of fiduciary net position b. statement of changes in fiduciary net position c. statement of fiduciary cash flows d. only a and b e. only b and c