Below the Trial Balance of the Consolidated Fund for the year ended 31st December 2017 GHc'm GHc'm 20,200 Established post Non- establish post Travel allowances Insurance Conferences and workshops Car mantainance allowances Rent and rates Motor vehicle Other non-financial assets Accummulated consumption of fixed asset Currency reserves Cash and bank Equity investment Other international investments Payables Grants Tax Non tax Loans and advances office consummables Printing and publication Subsidies Social Assistant benefits-LEAP National health Insurance Medical refunds Other expenditure Domestic debt interest Internal debt interest External debt Internal debt Pension funds Deposits and other trust monies Contigency fund Accummulated fund (1/1/17) 9,200 3,400 1,960 7,500 850 1,250 30,400 16,900 14,500 16,600 4,200 1,540 1,030 2,300 1,980 4,500 150 100 300 780 10, 200 14,300 50,020 214,160 1,640 1,320 18,900 9,600 54,240 14,240 48,400 52, 200 12,400 340 880 214,160 Additional Information i) ii) iii) iv) Tax revenues assessed but not collected amount to GHc3,200,000,000 during the year and it is anticipated that 10% will be uncollectible. Established post salaries in arrears during the year amounted to GHc1,340,000,000 and payable to Electricity Company of Ghana for power supplied was GHc 60,200,000. Consumption charged on fixed capital is computed on straight-line basis and the amount computed for the year is GHc3, 120,000,000. Ghana adopted the GFS harmonized chart of accounts since 2014. Required: a) Prepare the Statement of Financial Performance of Consolidated Fund for the year ended 31st December 2014 and the Statement of Financial Position as at the same date, in a form suitable for publication in compliance with the IPSAS and the Financial Laws of Ghana. b) Disclose all relevant notes to the financial statements.