The following table highlights the transactions in General Fund during the year 2019, related to a municipality in the region. Transaction 10-1 A state grant is received which is intended for the construction of a major building OMR 350,000 17-1 Issued OMR 300,000 long-term development bonds, the use of the fund is especially restricted for improving the facilities in the sports complex. 24-1 The municipality issued 8% bonds with a face value of OMR 500,000 at a 5% premium for meeting the operational requirements. The funds are unrestricted in nature. 25-2 Property tax estimated for the first quarter is OMR 450,000. In January 2017, OMR 250,000 is collected and the rest is estimated to be collectible in the short run. 28-2 Ministry of Tourism sanctioned OMR 30,000 as a grant which should be used for planting trees on both sides of the road in the municipality. 15-3 General operating expenditure incurred OMR 20,000, of which 30% is paid and rest in the process. 5-4 Using the long-term development fund, the Municipality renovated facilities in the sports complex OMR 60,000 10-4 The general fund transferred OMR 20,000.to Debt Service Fund as a loan transfer, which is repayable. 30-4 Using the grant, the Municipality installed street lights on both sides of the road. An amount of OMR 35,000 is paid to the contractor. 6-5 Received supplies, the voucher showed an amount of OMR 20,000, out of which OMR 15,000 is immediately paid. Prepare the Journal Entries, Statement of Revenues and Expenditure and Net Assets and