The Cane Growers Enterprise $($CGE$)$ is a government owned enterprise which is legislated to generate its own income which it uses to cover capital and recurrent expenditures. CGE is an agent of the National Agriculture Association. The Young Famers association controls $25\%$ of CGE. Outside of these powers, its government also provides CGE with monthly subventions to cover its recurrent expenditures based on CGE budgetary demands and the legal allocations by the government.

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Notes

$1.$ Dividend receivable as at $31$ December $2021$ was $$5,000,000$ and Dividend receivable as at $31$ December $2022$ was $$2,000,000.$

$2.$ CGE receives an annual transfer of $$30,000,000$ from the National Agricultural Association for the operating of the industry.

$3.$ Service Charge Outstanding as at $31$ December $2022$ was $$500,000.$

$4.$ Interest outstanding from Loans to Members as of $31$ December $2021$ was $$2,000,000.$ Interest receivable at $31$ December $2022$ was $$6,000,000.$

$5.$ All membership fees were paid in full. In $2022,$ twenty $(20)$ members prepaid their membership for eight $(8)$ months at $$15,000$ per month.

$6.$ Twenty percent $(20\%)$ of the grants were not received at the end of each year.

$7.$ To secure adequate storage in $2022,$ payments of $$3,000,000$ were made in advance.

$8.$ Bond issued in $2021$ was issued for $$200,000,000.$ There was a repayment of $$50,000$ in $2022.$

$9.$ All statutory contributions were paid at year end.

Required:

Prepare the Statement of Financial Performance, Statement of Financial Position and Cash flow for $2022$ in line with ISAPS. Expenses should be classified by nature. No comparative data required for the Cashflow.