Ibri government transferred OMR 200,000 on 10th Jan 2021 from operating fund to the new building construction fund account. The bond agreement requires that the Ibri government periodically ( 1st of every month) set aside funds to repay the principal of the debt. It transfers OMR 30,000,000 from the General Fund to the fund specially created to account for resources restricted for debt service. The repair service bills the Ibri government and other departments OMR 15,000 and collects the full amount in cash. The other departments are all accounted for in the General Fund. Pass the necessary journal entry for this transaction in various funds