Al Dakhiliya Governorate takes many strict measures and precautions to prevent the community spread of COVID -19. As part of this, the Nizwa municipality has decided to place Automatic Sanitizer dispensers in public places. On 1st March, 2020 the municipality receives grant from the Ministry of Health amounting to RO 7000 to be used exclusively for this purpose. On March 10th, 2020, the municipality completed a purchase order (PO) from an outside vendor for dispensers that are estimated to cost a total of OMR 5,000. The dispensers are received on April 1st 2020 at an actual cost of RO 6,000. The vouchers were approved on April 15th, 2020 and the payment was settled. You are required to: a. Mention in which Fund the transaction would be accounted in and why? Give your own examples of two other transactions that could be possibly accounted for in this fund. ( b. Pass journal entries to record the transactions in the government records. c. The actual cost and encumbered amount might be different in certain situations. Justify the statement with reference to the above situation stating seven possible reasons on why there could be a difference.