Below are the information related to the estimated revenues and expenditures for the Federal Government for the year ended 2018.

Items	Estimated amount (RM)
Estimated Revenue
Stamp Duties	75,000
Returning Back the Expenditure	158,000
Taxes from Rental of Films	780,000
Licenses and Permits	8,999,500
Corporate Tax	366,000,000
Fines and Compounds	45,000
Revenue Received from Federal Territory	145,000,000
Service Tax	1,000,200
Individual Tax	196,000,000
Income from Sales of Goods	155,000
Export Duties	5,650,000
Sales Tax	1,173,000
Profit from Investment	24,000,000
Grant and Contribution	100,000,000

Estimated Expenditure
Salaries and Wages	250,000,000
Rental Expenses	1,258,000
Vehicles and Machines	79,000,500
Communication and Utilities	1,118,500
Domestic Grants	1,000,000
Repair and Maintenance	50,400,800
Statutory and Contribution to Employees	102,145,000
Building	160,000,000
Scholarship	155,000
Overtime and Allowances	140,760,000
Write Off	400,000

Additional information:

1. Charge Expenditures Consist of:

Allowances to the Royal Families RM600,000

Pension Payment RM790,500

Remuneration of Auditor General RM120,000

Remuneration of Chief of Justice RM135,000

2. Development Expenditures Consists of:

Building and Ownership RM200,000,000

Investment RM188,500,000

Other Development Expenditure RM50,000,000

3. The codes for each head and subhead of revenue and expenditure are as follows:

Code Items

60000 Tax Revenue

61000 Direct Tax

62000 Indirect Tax

70000 Non Tax Revenue

80000 Non Revenue Receipts

90000 Revenue from Federal Territory

10000 Emolument

20000 Services and Supply

30000 Assets Acquisition

40000 Grant and Fixed Charges

50000 Other Expenditure

REQUIRED:

Based on the general classification of each object of revenues and expenditures as shown in the additional information, prepare the operational budget for estimated revenues and expenditures for Federal Government for the Year Ended 2018 (Codes for all sub-heads of estimated revenues and expenditures are required in the answers).