Appropriations, Encumbrances, Expenditure and Fund Balance Ledger The following details are available regarding the capital project fund (for construction of a new lab in Engineering Department) during the year 2020 Date Transaction 5-1 Government sanctioned RO700,000 for constructing the lab. 20-1 The unit issued a contract for the construction of laboratory. The contract was awarded to BEC Engineering Company for RO500,000. 25-1 Office expenditure incurred RO 5000 25-2 The unit issued a purchase order for supplies R$10,000. 3-3 Received 50% of supplies (order dated 25-2) with voucher RO4,500. 4-3 The contractor submitted an initial bill, after completing 10% of the project. 15-3 The unit issued a purchase order for two machinery costing RO25,000 each. 5-6 The contracted submitted bill for 30% of work completed. 5-6 Total salary expenditure RO 20000 Answer Appropriations Encumbrances Expenditure Fund Balance