2. The Chart of Accounts has the following: No' 1 2 3 4 Description Cash & Cash Equivalent Receivables Payables Inventories Other Current Assets Investments in Associates Other Financial Assets Infrastructure, Plant & Equipment Short-term Borrowing Long-term Borrowing Other Government Entities Reserves Amount $ 10,500,000.00 415,000.00 405,000.00 1,111,010.00 1,001,590.00 50,000,000.00 150,000,000.00 500,100,100.00 2,101,000.00 540,121,700.00 20,000,000.00 150,500,000.00 1 7 8 9 10 11 12 Use the information in the Chart of Accounts and prepare the Statement of Financial Position as per the format as set out in IPSAS 1