The following are the balances extracted from the Consolidated Fund of the Public Accounts for the year ended 31st December, 2018.

GHS000

Taxes paid by individuals 405,218

Subsidies on petroleum products 12,650

Taxes paid by Companies & Enterprise 67,892

Other Direct Taxes 49,119

Taxes on Goods and Services 132,532

Issue of short term bonds 156,360

National Pension Contribution 45,440

Allowances to Employees 28,000

Non-Established Post-Salaries 200,052

Established Post-Salaries 400,400

Grants 14,055

Other Revenue 25,464

Redemption of short term bonds 78,300

Materials and Office Consumables 58,763

Utilities 17,280

Rentals, Travel & Transport 20,805

Domestic Debt Interest 20,100

Training, seminar and Conference Cost 27,125

Training, seminar and Conference Cost 27,125

External Debt Interest 41,886

Cash & Bank Balances 980,449

Advances & Receivables 30,082

Long Term Receivables 1,418,308

Payables 605,522

Deposit and Other Trust Monies 1,876,206

Short-Term Borrowing 5,649,911

Equity Investment 1,809,876

Infrastructure, Plant & Equipment 1,014,403

Work-In-Progress 193,050

Subsidies on utilities 24,800

Domestic Debt 11,859,794

External Debt 16,141,574

LEAP Programme Cost 33,060

School Feeding Programme Cost 15,250

Free School Uniform Cost 34,339

Other Expenses 20,662

Consumption of fixed assets 123,973

Excises 46,450

Customs and Other Import Duties 290,794

Accumulated Surplus(01/01/2018) 30,671,838 (DR)

You are required to: Compute the Total Revenue on the Consolidated Fund. Compute the Total Expenditure on the Consolidated Fund. Show the results on the Consolidated Fund Statement of Revenue and Expenditure. Prepare the Statement of Financial Position for the Consolidated Fund.