On January 1, 2018, Muscat City receives an OMR 160,000 donation from a private company, that operates in Muscat. The terms of the trust agreement specify that the city is to use about OMR 80,000 each year for the next two years to help economically weaker sections to get food and medical support. The Muscat city accepts the donation and, as allowed by the trust agreement, invests OMR 50,000 in highly rated bonds. The trust agreement also allows Muscat city to deduct OMR 1.500 for office expenses and managing the trust fund. At the end of the year, the fair value of the bonds increased to OMR 58,000. Considering the above case, if the trust fund has paid OMR 32,000 to provide food and medical supplies to the needy out of the funds, the appropriate journal entry shall be: Dr. Deductions- food and medical benefits OMR 32,000 and Cr. Cash OMR 32,000 Dr. Cash OMR 32,000 and Cr. Deductions-food and medical benefits OMR 32,000 Dr. Additions-food and medical benefits OMR 32,000 and Cr. Cash OMR 32,000 Dr: Cash OMR 32,000 and Cr. Additions-food and medical benefits OMR 32,000