The following table shows the items of assets, liabilities, cash inflows, and cash outflows for Ho in January. Cash on hand 15,000 Interest earned on savings 2,800 Salary 40,000 Personal possessions 10,200 Cash value of life insurance 8,000 Value of stocks holding 60,000 Personal loan balance 107,500 Instalment loans payment 2,000 Interest earned on CD 1,500 Renter insurance premium 800 Auto loan balance 200,000 Current value of auto 305,000 Food expenditure 3,500 Repayment of Auto loan 2,500 Rent 12,000 Expenses on transportation 2,500 Life insurance premium 500 Expenses on electricity 1,500 Work out the cash flow statement for Ho and calculate the variance