Question 32 Not yet answered Marked out of 1 P Flag question Identify journal entry required to be passed in encumbrance accounting for the following transaction on payment against the vouchers: "Delivered supplies ordered, amounted to OMR 16,000 along with the voucher. Department approved the voucher but paid OMR 12,000" o a. Dr. Bank 12,000 Cr. Accounts Payable 12,000 b. Dr. Accounts Payable 16,000 Cr. Bank 16,000 O c. None of these O d. Dr. Accounts Payable 12,000 Cr. Bank 12,000 Question 35 Not yet answered Marked out of 1 Flag question Ascertain the Total Assets to be reported under General Fund in the Balance Sheet of Governmental Fund, of the City from the following transactions: Equipment OMR 50,000 Cash - General Fund - OMR 375,000; Tax Receivable - General Fund - OMR 15,000 Furniture & Fixtures OMR 25,000; a. None of these O b. OMR 390,000 O c. OMR 465,000 d. OMR 450,000