Make all necessary entries in the appropriate governmental fund general journal and the government-wide governmental activities general journal for each of the following transactions entered into by the City of F.

a. The city received a donation of land that is to be used by Parks and Recreation for a park. At the time of the donation, the land had a fair value of OMR 2,600,000 and was recorded on the donors books at a historical cost of OMR 2,250,000.

b. The Public Works Department sold machinery with a historical cost of OMR 17,550 and accumulated depreciation of OMR 14,350 for OMR 3,200. The machinery had originally been purchased with special revenue funds.

c. A car was leased for the mayor's use since the term of the lease was 85 % of the useful life of the car, the lease was capitalized. The first payment was OMR 275 and the present value of the remaining lease payment was OMR 15,000.