QUESTION 3 Below is the trail balance of Information Service Department under Ministry of Communication. Trial Balance as at 31" December 2019 Credit Gled 100,000 30.000 50.000 16,700 5980 Debit Kalle Competition for employees Kundservices Ads Hank and cosh Advances and fans 40.220 Fuel deposition 30.5 Receivables 1,260 Sunday payables Deliabilities Established Post 74,500 Kamalar 12.000 Contractant XIN Secondment 2.300 Pension payment 4.00 Travel and transport 10.000 Kieneral cleaning 16,700 Seminar and workshops 5.500 Local commandy TI Run Printing and publication 1986 Ropes and maintenance 210 office consumables 2.166 For travels H0.90 Non-financial assis 38,700 Neculated depreciatice Inally yetene 16,700 28.00 7,000 Other endre Accumulated fund 21,000 24250 3343 1341 Further information: a) Electricity expenses outstanding at 31 December 2019 amounted to GHc1.230,000 and consultancy fees paid in advance amounted to GHc3,000,000. b) Casual labour arrears for the year was GHc500,000 c) Consumption of fixed capital of GHc 8, 350,000 was to be charged for the year. d) Services provided to TV3 and GTV amounting to GH04,400,000 was not received at 31 December 2019. e) Allowances for uncollectible receivables of Hc 950,000 is to be made. Required: Prepare in a form suitable for publication: Required: Prepare in a form suitable for publication: i) Statement of Revenue and Expenditure of the Department for the year ended 31st December 2019; ii) Statement of Financial Position as at 31st December 2019. iii) Notes to the accounts