Government of Salalah makes appropriation of RO 550,000 for the development of tourist places. Some of the transactions are; Extra salary paid to employees RO 150,000 for extra work. An order is placed for purchasing some equipment for RO 230,000. Some amount was also transferred to other fund RO 2,000. The balance of ledger showing appropriation, encumbrances and expenditure is ________.

a. RO 472,000

b. RO 932,000

c. RO 462,500

d. RO 168,000