The following accounts balances were extracted from the books of NCA, a state corporation for the fiscal year ended 30 June 2023 Cash and bank Receivables Long term borrowings-10% Computer equipment Vehicles Land and buildings Sh."million" The NCA had the following estimates and actual revenues were extracted from the books for the fiscal year ended 30 June 2023. Required; 20 600 900 120 L 8,360 90,000 11. Registration fee- Local Contractors Registration fee- Local Engineers Registration fee- Foreign Contractors Registration fee- Foreign Contractors Registration fee- Construction Projects Training fees- Construction workers Site Penalties and fines Approval fee-Construction Projects The revenue accountant had provided for the following additional information: a) Receivables as at June 30, 2023 amounted to sh. 900,000,000 b) Bank balance as at June 30, 2023 was sh. 54,000,000. Sh."million" Sh."millions" BUDGET ACTUAL 400 360 650 c) Interest for the long term loan for the year has not been paid. d) Operating expenses paid during the fiscal year amounted sh. 900,000,000 700 90 400 650 150 Statement of Income and expenditure for the year ended 30 June 2023 Statement of Assets and Liabilities as at 31 June 2023 767 678 987 654 40 445 965 234