Below is the information related to the Government of XYZ for the year 201. - Cash recorded for the year is RM29,355 million. The amount declined to RM24,366 million in the following year. - Investment is recorded at RM24,049 million for the year. The amount is reduced by 15% in the following year. - Consolidated Revenue Account held for the year is RM11,863 million. No changes are recorded in the following year. - Consolidated Loan Account held for the year is RM 28,904 million. The amount increased by 28% in the following year. - Consolidated Trust Account held for the year is RM12,637 million. The amount recorded for the following year is a deficit of RM3,462 million. Required: (a) Based on the information provided above, illustrate the Statement of Financial Position for the year 201 and 202. (15 marks) (b) Treasury Instruction (TI) 60 to 91 laid down the detailed process for revenue collection. Identify THREE responsibilities of the Controlling officer as stated in TI53. (3 marks) (c) Classify the items below as "Accounting for Receipts" or "Accounting for Payments". (i) Non-tax revenue (ii) Emolument (iii) Revenue from Federal Territories (iv) Fixed charges (v) Direct tax (vi) Domestic carriage expenses for public officers (vii) Purchase of financial instruments