Question 4- Department Below is the Trial Balance of Department of Tourism as at 31st i. Utilities outstanding at the end of the year was GHc3,000,000. ii. Consumption of fixed capital should be charged on the useful life as follows: equipment- 4 years, Motor vehicle 5 years, and Furniture 4 years. iii. Internally generated revenue receivable at the end of the year was GHc4,000,000. iv. Inventory of office supply as 31 December 2019 has a cost of GHc 2,000,000 and current replacement cost of GHc 1,800,000. v. The revenue budget of the department is as follows: Government of Ghana GHc 400,000,000 and Internally Generated Fund GHc45,000,000. vi. The expenditure approved in the 2019 budget is as follows: Compensation of employees GHc 100,000,000; goods and services GHc80,000,000 and other expenditures GHc 5,000,000. Required: Prepare in compliance with the IPSAS and PFM Act 2016: a) A Statement of Revenue and Expenditure for the year ended 31st December, 2019 b) A Statement of Financial Position as at 31st December 2019 c) A Statement of Budget Information in Comparison with the Budget for the year ended 31 December 2019 d) Notes to the financial statement