The government charges OMR 290,000 general property taxes for the year 2019. The amount collected till the year end accounted to OMR 210,000. It expects to collect the balance shortly after year-end. These taxes are accounted as unrestricted resources to be used for financing of operating activities that would contribute towards public welfare. During the year, the government incurred OMR 190,000 in general operating expenditures of which it actually paid OMR 170,000. To cover up the capital project fund deficit of 2018, the government had borrowed funds by issuing long term notes amounting to RO 30,000. A debt service fund was created and an amount of OMR 15,000 is transferred from the general fund to service the debt. Based on the above case, which among the following statements are true? O a. The unrestricted resources are accounted in the General fund and the cash balance in the fund statement amounts to RO OMR 25,000 O b. The unrestricted resources are accounted in the Debt service fund and the cash balance in the fund statement amounts to RO OMR 45,000 O c. The unrestricted resources are accounted in the General fund and the cash balance in the fund statement amounts to RO OMR 85,000 Od. The unrestricted resources are accounted in the Debt service fund and the cash balance in the fund statement amounts to RO OMR 15,000