Jess is a single 33 year-old employed by local council and has a gross income of $105,000 for the financial year.. Fortnightly salary deductions (based on gross income) for Jess are as follows: Details Taxation (effective rate) Personal super contributions (is salary sacrifice to super) Health cover Other annual expenditures: Details Household expenses Mortgage loan repayments Car loan repayments Entertainment expenses Assets and liabilities: Details Assets - House and personal effects Superannuation Car Savings account Liabilities - Mortgage loan Credit card balance Percentage% 27 3 2 Amount (S) 39,000 24,000 12,000 25,000 Amount (S) 650,000 160,000 40,000 6.000 350,000 10,000 (a) Prepare a personal cash flow. (b) Prepare a current personal balance sheet