1:46 in J oll # l 71% IVON DELICIULI VICINITUMICCO CHICCHIVCI LULU. Details Amount Dividend Received 93.250 Loan payment 143,000 Amounts Recovered 194,000 Interest Expense 200,000 Court Administration Fees 240,000 Cast of Training 275,000 Bar License 300,400 Store Rent 300,250 Fines and Penalties 330,000 General Cleaning 350,000 Sanitation 370,000 Accumulated Fund (1/1/2020) 370,600 Basic Taxes and Rates 370,900 Allowances 390,470 Fquity Investment Acquired 420,000 430,000 Accountancy and Consultancies cost 470,000 Work In Progress 490,000 Herbalist Likerse 530,370 Posts not on Establishment 580,000 Other Expenditure 600,000 Stool Land Revenue 600,000 Transport and Travelling cost 620,000 Utilities 630,000 Hostel License 630,920 Royalties Details Advances to Statt Local Park Fees Inventory and Consumables Special Services Property Rate Social Benefit Market Tolls Consumption of Fixed Assets Infrastructure, Plant and Equipment Permit Fees Proceeds from Sale af Equity Established Posts Development Bands Issued Business Income Loans Received Local Fund Hent from Land and Building Central Government Salaries Cash and Cash Equivalent 11/1/2020) Parish Development Facility Amount 660,000 720400 800,000 920,000 920,900 840,300 $70,000 960,000 980,000 990.000 990,320 1,140,700 1,300,000 2,300,600 2,390,000 2.930,000 6,120.900 12,000,000 12,300,240 15,000,600 NOTES 1 You are to ensure that CORIS RA adopts and maintain the accrual accounting besis when preparing its financial statements 2. As of December 21, 2020, the Established Post had outstanding salaries of $180,000,000.00 3. Closing Inventory and Consumables es at December 31, 2020 stood at $170,000,000.00 Using the guidelines and formats set out in the applicable IPSAss, you are to: A Prepare CORIS RA Statement of Cash Flow for the year ended December 31, 2020 (8 marks) B Prepare CORIS RA Statement of Financial Performance for the year ended December 31, 2020 (8 marks) C. Using the contents presented in the Units supported by information in the relevant IPSASs, give a comprehensive definition (with examples of revenue and expenditure appropriate for a Central Government. (2 marks) 2 D. The IPSASs indicated some benefits of Cash Flow Information. State any two of these benefits to an entity and also the general public. (2 marks] = 0