Below is the list of transactions relating to the Consolidated Fund for the year ended 31^st December, 2019, that was handed over to you as the new Accountant at the head office of Controller and Accountant department.

	GH000
Direct taxes	1,200,000
Indirect taxes	1,300,000
Compensation for employees	2,200,000
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 31^st December 2019 in accordance to International Public Sector Accounting Standards (IPSAS) 2 a Cash Flow Statement.