On January 1, 20X9, Rustaq City receives an OMR 80,000 donation from Mr. khamis said al balushi, a resident of Rustaq. The terms of the trust agreement specify that the city is to use about OMR 35,000 each year for the next two years to help ease the cost of transporting senior citizens to and from the physical training center for senior citizens. The rustaq city accepts the donation and, as allowed by the trust agreement, invests OMR 35,000 in highly rated bonds. The remaining amount OMR 45,000 is deposited in a bank account that earns 6% interest rate per annum. Considering the above case, the appropriate journal entry to record interest earned by the trust fund shall be:

a-Dr: Additions- Interest OMR 4,800 and Cr: Cash OMR 4,800

b-Dr: Cash OMR 2,700 and Cr: Additions- Interest OMR 2,700

c-Dr: Cash OMR 4,800 and Cr: Additions- Interest OMR 4,800

d-Dr: Additions- Interest OMR 2,700 and Cr: Cash OMR 2,700