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.