The Financial Controller in Doha Municipality prepares preliminary estimates of general funds for the fiscal year 2014. These estimates will help the heads of departments when the budget forms and instructions are circulated and distributed. The following data is related to the 2013 budget and the changes for 2014. Required: Prepare the draft operating budget for the Doha Municipality for the 2014 fiscal year, including 2013 comparative data and expected change computations. If you know that the fund balance at the beginning of the period amounted to 462,398,000 riyals