A government library unit provides free library services to local community. The government unit maintains governmental fund accounting to account for its transactions. The government library unit received a grant from united nations to purchase library furniture of OMR 85,000. The government library unit incurred OMR 62,000 for general operating expenditures of which it actually paid OMR 53,000. Using the grant from united nations, the government library unit bought furniture worth 75, 000. Identify the appropriate fund and journal entry to record operating expenditures of the government library unit.

a-In general fund: Dr: Acquisition of furniture OMR 137,000 and Cr: Bank account OMR 128,000, Cr: Accounts payable OMR 9,000

b-In special revenue fund: Dr: Dr: Acquisition of Furniture Expenditure OMR 75,000 and Cr: Bank account OMR 75,000

c-In general fund: Dr: General operating expenditure OMR 62,000 and Cr: Bank account OMR 53,000, Cr: Accounts payable OMR 9,000

d-In special revenue fund: Dr: General operating expenditure OMR 62000 and Cr: Bank account OMR 53,000, Cr: Accounts payable OMR 9,000