Question 1 You are provided with the following information relating to the Consolidated Fund for the year ended 31st December, Additional Information 1. The following has been extracted from the 2019 annual budget. 2. Consumption of fixed capital for the year ended 31st December, 2019 is charged as follows; property, plant and equipment GHC20,000,000 and infrastructure GHc' 30,000,000. 3. Donation received in-kind during the year amounted to GHc24,000,000 and no record was made in the books of accounts. 4. Salary for 5,000 new staff recruited into the civil service remained unpaid during the year. Repair and maintenance paid in advanced to recognized garages during the year amounted to GHc96,000,000. 5. Domestic interest due but not paid at the end of the year amounted to GHc10,000,000. 6. The financial reports are prepared using current chart of accounts of government. Required: Prepare in line with the IPSAS and the Public Financial Laws of Ghana: a) A Statement of Revenue and Statement of the Consolidated Fund in Comparison with the Budget for the year ended 31st December, 2019. b) A Statement of Financial Position of the Consolidated Fund as 31st December, 2019 c) Notes to the financial statement