The following Trial Balance was extracted from the books of Amaraman Municipal Assembly (AMA) at 31 December 2021 Debit GH4'000 Property rate Basic rates Special rates Lorry park fees Marriage and divorce registration Building permits Penalties Market toll Share of District Assembly Common Fund District Development Facility Centralised Compensation for employees Herbalist licenses Hawkers licenses Other licenses Royalties Share of stool land revenue Market Store rent Other rentals Interest on investment Gains from business Established post Non established post Goods and services Interest expense Social benefits Other expenditure Bank and Cash Advances and loans Short-term Investment Property, Plant and equipment Sundry payables Short term loans Deposits-Trust Accumulated Fund-Equity Total 1,080,000 700,000 950,000 20,000 180,000 260,000 40,000 80,000 100,000 1,200,000 4,610,000 Credit CH000 450.000 200,000 50,000 40,000 10,000 110,000 80,000 620,000 980,000 350,000 1,000,000 20,000 15,000 12,000 30,000 150,000 70,000 40,000 10,000 30,000 60,000 120,000 100,000 43,000 4,610,000 Additional information 1) Revenues are classified as follows: Rate, Land Revenue, Fees and Fines, Licensen, Rent income, investment income and Grants Required: a) Prepare: 1) A Statement of Financial Performance for the year ended 31st December 2021; and i) A statement of Financial Position as at 31 December, 2021, i) The expenditure classification should comply with the harmonised Chart of Accounts i) Consumption of fixed capital for the year is computed as GHe 260,000,000. O