How do you record these in general fund journa entries?
Its received an unrestricted grant of $100,000.
Its purchase five computers at $2000 each.
It paid wages and salaries of$6000.
Its purchased automobile for $24000.
Its destroyed one of its computer and the computer was not insured.

How do you record those entries by using modified accrual basis?
Its received an unrestricted grant of $50,000.
Its purchase five computers at $1000
It paid wage and salaries
One computer destroy and not insured

Fund accounting is a specialized advanced area. You've not only posted it twice on this thread, but started a new thread and posted it again less than three hours later. I don't know if anyone here does it, and if they do, you will have to be patient wait until they notice your post. (And also please recognize that everyone here is volunteers doing this when they have the time.)

I also suspect this is homework, so you also need to note that we're not here just to answer your homework for you. You should make an attempt to do it yourself first, post your thoughts, and then let someone correct/explain if necessary.

Thanks for your comment. God bless.