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