Find the cash balance to be stated in the asset section of the balance sheet for the county under special revenue fund after recording the following transactions. (assume all transactions are executed in cash):

1 The county received a ministry grant of OMR 5.3 million for the purchase of equipment.

2 The county levied OMR5.5 million as property tax out of which it collected OMR 4.1 million.

3 The municipality purchased equipment worth OMR 3.7 million using the ministry grant.

4 The county transferred OMR 2.6 million from general fund to debt service fund for payment of principal and interest.

a-OMR 6.8 million

b-OMR 3.1 million

c-OMR 1.6 million

d-None of them