The following are details relating to approved estimates and actual expenditure for a certain government department for the financial year ended 30 June 2020 : \begin{tabular}{|l|l|l|} \hline & Approvedestimates & Actual expenditure \\ \hline & Sh. & Sh. \\ \hline Personal emoluments & 6,355,929 & 5,643,878 \\ \hline Other allowances & 8,379,888 & 7,007,387 \\ \hline Transport and operating expenses & 5,000,000 & 4,594,730 \\ \hline Travel and subsistence & 3,300,000 & 2,680,500 \\ \hline Telephone and postage expenses & 1,250,000 & 833,838 \\ \hline Electricity expenses & 1,800,000 & 1,800,000 \\ \hline Purchase of stationery & 2,000,000 & 1,800,620 \\ \hline Purchase of equipment & 13,200,000 & 12,355,555 \\ \hline Training expenses & 2,500,000 & 2,398,200 \\ \hline Appropriations-in-Aid & 8,500,000 & 7,900,000 \\ \hline \end{tabular} The exchequer issues were duly released in equal quarterly instalments of Sh.8,750,000 each Required: i) General account of vote ii) Exchequer account iii) Paymaster general account iv) Statement of financial position as at 30 June 2020 The following are details relating to approved estimates and actual expenditure for a certain government department for the financial year ended 30 June 2020 : \begin{tabular}{|l|l|l|} \hline & Approvedestimates & Actual expenditure \\ \hline & Sh. & Sh. \\ \hline Personal emoluments & 6,355,929 & 5,643,878 \\ \hline Other allowances & 8,379,888 & 7,007,387 \\ \hline Transport and operating expenses & 5,000,000 & 4,594,730 \\ \hline Travel and subsistence & 3,300,000 & 2,680,500 \\ \hline Telephone and postage expenses & 1,250,000 & 833,838 \\ \hline Electricity expenses & 1,800,000 & 1,800,000 \\ \hline Purchase of stationery & 2,000,000 & 1,800,620 \\ \hline Purchase of equipment & 13,200,000 & 12,355,555 \\ \hline Training expenses & 2,500,000 & 2,398,200 \\ \hline Appropriations-in-Aid & 8,500,000 & 7,900,000 \\ \hline \end{tabular} The exchequer issues were duly released in equal quarterly instalments of Sh.8,750,000 each Required: i) General account of vote ii) Exchequer account iii) Paymaster general account iv) Statement of financial position as at 30 June 2020