Nizwa Municipality follows fund accounting. The following transactions took place during the year 2019. 1. The city collects property taxes from its citizens amounting to RO 80,000. The city plans to use this for financing the general operating activities planned by Al Dakiliyah governorate. 2. On 01.01.2019 Mr. Fahim a citizen donates RO 60,000 from his profitable business to the city maintained public park. Mr. Fahim wants to keep the contributed amount intact and use the earnings for the maintenance of the public park. The city on the same day of receiving the donation, invests RO 60,000 in highly rated government bonds. The bonds earned an interest of 12 % per annum and the amount was credited at the end of the year. Out of the earnings RO 6,500 were expended for improvisation of the public park facilities by installing new rides, facilities and beautification of parks. 3. The city acquires a crane amounting to RO 50,000 to be used in construction works. The acquisition was made by issuing long term notes for the entire amount. Will the depreciation of the crane be accounted in the fund? 4. The government imposes a tax on Liquified Petroleum Gas (LPG) to compensate the loss in revenue due to decline in oil prices. This tax revenue is planned to be used exclusively for improving the health facilities in the local health centers. The tax revenue collected in Al Dakhiliyah Governorate until for the year 2019 amounts to RO 40,000. The governorate spent RO 37,000 for purchase of medical equipments in the local health centers. ( 5. Nizwa Municipality operates a water utility service for the residents, private and government organizations in the locality to be charged with user fees. On 1.03.2019, the city acquires a water pump costing OMR 6,000 to be used in the water distribution system. The water utility revenue for the year 2019 was RO 40,000. The utility estimates that 8 % of its revenue will be accounted as uncollectible. The depreciation of the water pump is 15% per annum. You are required to state for each of the transactions above,: The fund in which Fund these transactions will be recorded Pass journal entries in each of the respective funds Briefly explain the Basis of accounting, the accounting treatment and the measurement focus of these transactions in the respective funds where these transactions are accounted.