an agest of the Kational Apriculture Associaning. The Voune Famers association onetrels 25W of COE. Outside of their powers. its government also provides CEI, with monthly sutwentions to cover its recurrent expenditures based an CCE bulevtary demandi and the lecal allocations by the gowernment. CGE uses BPAP to prepare its financial statements. You were ashed by to govermment to assist CCE wich iss accounting peocesses, which imvolvwd the recording generation and prepare the following accountint informutine of CCE for the year ended December 2022 Notes Dividend receivable as at 31 December 2021 was $5,000,000 and Dividend receivable as at 31 December 2022 was $2,000,000. CGE receives an annual transfer of $30,000,000 from the National Agricultural Association for the operating of the industry. Service Charge Outstanding as at 31 December 2022 was $500,000. Interest outstanding from Loans to Members as of 31 December 2021 was $2,000,000. Interest receivable at 31 December 2022 was $6,000,000. - All membership fees were paid in full. In 2022, twenty (20) members prepaid their membership for eight ( 8 ) months at $15,000 per month. . Twenty percent (20%) of the grants were not received at the end of each year. To secure adequate storage in 2022, payments of $3,000,000 were made in advance. Bond issued in 2021 was issued for $200,000,000. There was a repayment of $50,000 in 2022. All statutory contributions were paid at year end. Required: Prepare the Statement of Financial Performance, Statement of Financial Position and Cash flow for 2022 in line with ISAPS. Expenses should be classified by nature. No comparative data required for the Cashflow