Flag question A group of business owners donated OMR 95,000 on 31st April 2019 to a municipality with a signed trust agreement for retired employees' benefits fund. The agreement states to keep the principal amount intact and income shall be used to provide monetary benefits to retired employees from private businesses. The municipality invested OMR 45,000 in a bond with an interest rate of 12%. The proper accounting treatment for the purchase of investment bonds is; a. Dr: Investment in bonds 45,000, Cr: Cash 45,000 b. Dr: Cash 95,000, Cr: Additions- Contribution 95,000 c. Dr: Additions- Contribution 95,000, Cr: Cash 95,000 d. Dr: Cash 45,000, Cr: Investment in bonds 45,000