Notes 1. Dividend receivable as at 31 December 2021 was $5,000,000 and Dividend receivable as at 31 December 2022 was $2,000,000. 2. CGE receives an annual transfer of $30,000,000 from the National Agricultural Association for the operating of the industry. 3. Service Charge Outstanding as at 31 December 2022 was $500,000. 4. Interest outstanding from Loans to Members as of 31 December 2021 was $2,000,000. Interest receivable at 31 December 2022 was $6,000,000. 5. All membership fees were paid in full. In 2022, twenty (20) members prepaid their membership for eight ( 8 ) months at $15,000 per month. 6. Twenty percent (20%) of the grants were not received at the end of each year. 7. To secure adequate storage in 2022 , payments of $3,000,000 were made in advance. 8. Bond issued in 2021 was issued for $200,000,000. There was a repayment of $50,000 in 2022. 9. All statutory contributions were paid at year end. Required: Prepare the Statement of Financial Performance, Statement of Financial Position and Cash flow for 2022 in line with ISAPS. Expenses should be classified by nature. No comparative data required for the Cashflow