5 The following information relates to a public university for the year ended 31 December 2018. Trial Balance as at 31st December 2018 GHC'000 GHC'000 Tuition fees 100,200 Consultancy revenue 400,000 Other revenues 210,000 Salaries 380,000 Casual labour 140,000 Administration expenses 75,000 General expenses 30,000 Training and seminar 10,500 Finance cost 12,000 Travel and transport 18,000 Other expenses 17,600 Property, plant and equipment 350,000 Accumulated depreciation 15,000 Receivable 10,200 Bank and accounts 5,000 Sundry creditors 6,000 Loans 85,000 Accumulated Fund 52,100 GoG subvention 180,000 1048300 1,048,300 Additional Information: a) Revenues are classified as Subventions and internally generated funds. b) Expenses are classified as compensation of employees, goods and services, consumptions of fixed assets and other expenses. c) Utilities accrued for the year ended 2018 was GHC30,000,000. Required: Prepare Statement of Financial Performance of the University for the year ended 31" December 2018, i) ii) Prepare Statement of Financial Position as at 31" December 2018