Below is the list of transactions relating to the Consolidated Fund for the year ended 31st December,2019.

GHC000

Direct taxes 1,200,000

Indirect taxes 1,300,000

Compensation for employees 1,000,000

Goods and services 750,000

Grants to local authorities 200,000

Grant from other governments 400,000

Loans granted 90,000

Advances granted 150,000

Recovery of advance 30,000

Recovery of loans 20,000

Equity investment 600,000

Investment in other securities 300,000

Sale of equity investment 200,000

Sale of other securities 100,000

Purchase of motor vehicle 250,000

Proceeds from sale of motor vehicles 100,000

Construction of bridges 800,000

Domestic debt borrowing 1,800,000

External debt borrowing 2,000,000

Repayment of domestic debt 450,000

Repayment of external debt 500,000

Domestic debt interest 220,000

External debt interest 240,000

Subsidies 60,000

Social benefits 70,000

Other expenditures 20,000

Non-tax revenues 120,000

Inventories 40,000

Purchase of presidential aircraft 900,000

Cash and cash equivalent (1/1/2019)-Debit 140,000

Cash and cash equivalent (31/12/2019) Credit 430,000

Required: Prepare a Cash Flow Statement for the year ended 31st December 2019 in accordance to International Public Sector Accounting Standards (IPSAS) 2: Cash Flow Statement.