second question The following are the balances of public funds accounts earmarked for the Ministry of Finance as of December 31, 2017 1,000 cash, 800 control of accrued income tax receipts, 200 control of deferred income tax receipts, 100 control of uncollectible income tax receipts, 70 accrued interest, 50 uncollectible interest, 150 fine is due Collectible , 200 liabilities reserve, 50 stock of materials reserve , 50 Controlled Stock, 700 Long Term Loan, Fund Balance ???

Required: To prepare the statement of financial position on December 31, 2017