6. The following pre-closing trial balance for the Wilayat 'E' Public Works Capital Projects Fund is provided below: in OMR) Debits Credits Cash 1,402,000 Grant Receivable 1,000,000 Investments 1,600,000 Contract Payable 1,670,000 Contract payable - Retained Percentages 48,000 Encumbrances Outstanding 3,000,000 Revenues 1,360,000 Encumbrances 3,000,000 Construction Expenditures 6,676,000 Other Financing Sources - Proceeds of Bonds 7,600,000 TOTAL 13,678,000 13,678,000 Required: Prepare the June 30, 2018, Statement of Revenues, Expenditures, and Changes in Fund Balances for the capital projects fund