Compensation for employees Below is the list of transactions relating to the Consolidated Fund for the year ended 31* December, 2019. Direct taxes Indirect taxes GHC'000 1,200,000 1,300,000 Goods and services 1,000,000 750,000 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 Equity investment Investment in other securities 20,000 600,000 300,000 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 External debt interest Subsidies Social benefits Other expenditures 220,000 240,000 60,000 70,000 20,000 120,000 Non-tax revenues 40,000 Inventories 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 December 2019 in accordance to International Public Sector Accounting Standards (IPSAS) 2: Cash Flow Statement. [20 marks]