Stated below are the balances extracted from the Consolidated Fund of the Republic of Ghana for the year ended 31st December, 2013. As the Accountant in charge of Final Accounts at the Controller & Accountant Generals Department (CAGD), you are required to prepare the relevant final accounts, using the appropriate expenditure classifications. GH'000

Mechanized payroll - salaries 397,880 Transfer to households 118,222 Stationery 60,365 Utilities 40,244 Salaries - sub-vented organisations 190,575 Rent offices 20,122 Security and office cleaning 80,487 Vehicles purchased 73,500 Salaries - Foreign Missions 8,131 International travels and training 15,422 Road construction 329,632 Workshops and seminars 30,800 Cash and bank balances 7,333,384 Net accumulated results (DR) 16,054,361 Equipment purchased 73,252 Domestic debt interest 47,893 Consultancies 46,307 Hospitals construction costs 109,877 Advances granted 16,127 Deposits and Trust Funds 5,280,000

Domestic debt 6500 189 Loans granted 2330368 Foreign debt 15 079 300 Financial investments 362 504 Schools construction costs 146254 Tax refunds 8895 Other expenditure 394674 Contingency expenditure 3738 Foreign debt interest 191572

Direct tax 511187 Indirect tax 450 868 Tax on international trade 273013 Non-tax revenue 123159 Grants received 248870

Additional information Utilities accrued, GH500,000; Office rent in advance, GH550, 000; Special taxes accrued, GH2 million; Grants deferred GH24 million. Required: Based on the above information, prepare the following: i. Trial balance as at December 31, 2013. ii. Statement of revenues and expenditures for the year ended December 31, 2013. iii. Statement of Financial Position as at December 31, 2013.