B) The basis of accounting used by Governmental organizations are 'Fund Accounting'. Given the following transactions identify which fund these transactions would be included under? 1. Mr. Mohammed donated OMR 150,000 to be used for providing basic necessities to the families affected by Covid-19. He however specified that this amount needs to be deposited and retained in perpetuity in Bank Muscat but the interest alone could be used for the above mentioned purpose. 2. Due to Covid-19 a new hospital was constructed nearer to the labor camps to house the patients. 3. The property of an individual who had an untimely death was looked after by the government to be handed over to his son on his attaining 18 years. 4. The government employees were paid even after the completion of their services to pay for their health benefits. C) The Sohar Council was formed with an aim to develop the Sohar region as per a royal decree. The Council chief wants to know the total of the estimated revenues, appropriations, and excess of estimated revenue over the interfund transfers and appropriations in the sohar region. He gives you the following information and requests you to present proper accounts for the same to help him conduct an analysis of the situation. Show the different accounts separately to help facilitate this. Particulars OMR Particulars OMR Property taxes 950,000 Honorarium 12,242 Transfer out of Capital project fund 27,000 General Government Activities 225.000, Grants 25,000 80,000 Transfer out of Internal Service fund Sales taxes 65,000 Public safety 450,000 Street and Highways 80,000 Sanitation 215,000 Legacies 42,000