Al Wakra Municipality prepared the annual public fund based on the cash basis during the year. At the end of 2017, the following information appeared: Additional information during the year 2017: - There is a receivable tax revenue of 180,000 riyals for the year 2017 , which will be received in January of next year 2018. - Depreciation of capital assets at the end of 2017 amounted to 25,000 riyals. - There is interest payable amount of 3000 riyals. - The total inventory of supplies and spare parts is 300,000 riyals, as shown in the above list. At the end of the year, it was found that the unused amount of this stock is 70,000 riyals. - The fund balance at the beginning of the period is 350,000 riyals. Required: Prepare the list of revenues and expenditures for Al Wakra Municipality based on the accrual basis at the end of