The Department of Parks and Gardens provides you with the following list of balances an transactions relating to the year 2019 12,000 45,200 20,000 5,000 Cash and cash equivalent (1/1/2019) Advances and loans (1/1/2019) Investment in securities (1/1/2019) Utility accrued (1/1/2019) Summary of transactions durring the year: Loan granted to staff Loan recovered from staff Advances recovered Investment income received Warrant received for compensation for employees Warrant received for goods and services Warrants recieved for non-financial assets Receipt from parks services offered Parks services fees yet to be received Established post salaries Non-established post salaries Casual labour cost Other emoluments to workers Purchase of garden equipment Purchase of motor vehicle Nursing infrastructure Travel and transport Utility paid Consultancy Foreign travels Car maintenance allowance Repairs and maintainance Other goods purchased Other expenditures Training and workshops Local and international conferences Accumulated Fund (1/1/2019) 23,000 18,000 15,000 6,500 182,000 82,500 56,000 40,000 15,000 100,000 42,000 16,000 18,000 13,600 27,000 14,500 10,000 8,000 15,500 18,500 8,000 5,800 20,200 16,000 4,500 9,900 72,200 Additional information: 1. The Department has recently received a directive from the Controller and Accountant General that every Department of government should prepare its mandatory public accounts on accrual basis in compliance with relevant global standard. 2. The directive also indicated that consumption of fixed capital (property plant and equipment) should be charged on cost at the following rates per annum: Equipment..... .25%, Motor vehicle 20%, Infrastructure and premises ... 10%. All other assets should be at... 15%. 3. Wages to casual labour GHc2,500 was outstanding at the end of the year and utility bill was amounting to GHc3,000 was outstanding. You are required to prepare the following public accounts on accrual basis: i) Statement of Receipts and Payments for the year ended 31 December, 2016; ii) Statement of Financial Performance for the year ended 31" December, 2016; iii) Statement of Financial Position as at 31 December, 2019