(i) Nizwa city collected taxes amounting to OMR 10.00 million. These taxes are unrestricted. (ii) Nizwa city received a state grant of OMR 0.5 Million for the purchase of garbage carrier trucks. This state grant was restricted for this specific purpose. The city spent 0.3 million for purchase of trucks. (iii)Nizwa city issued OMR 20.00 Million municipal bonds for a construction of water drainage system. In that OMR 15.00 Million was actually spent for that project. (iv) Nizwa city incurred OMR 8.00 Million in general operating expenditure of which it actually paid OMR 7.2 Million. (v) The municipality transferred OMR 1.5 million from the general fund to the debt service fund to make the first payments of both principal and interest that are due in the following year. You are required to: (a) Give the accounting entries for each of the above transactions (b) Prepare the Statement of Fund Revenues, Expenditures and Other Changes in Fund Balances and; (c) The Fund Balance Sheet.