From the following information, prepare journal entries in the Permanent Fund: a. The estate makes a bequest to HI-Tech City of SAR 7,000.000. A Permanent Fund, the Cash Bequest Fund, is used to account for the bequest and its activities. b. After receiving the bequest, the entire amount is invested in securities. c. During the year, the fund earns SAR 640,000 on its investments. d. Operating expenditures of SAR 31,000 paid.