Ibri Municipality is developing park where the money came from different sources. A state grant of RO 400,000 is given, long-term bonds are issued for RO 500,000 and RO 100,000 was transferred from general fund. Which of the following record is true for showing the amount in operating statement? Ibri Municipality is developing park where the money came from different sources. A state grant of RO 400,000 is given, long-term bonds are issued for RO 500,000 and RO 100,000 was transferred from general fund. Which of the following record is true for showing the amount in operating statement