The table below showed financial information for X Federal Government for the year 2021. Item RM (million) 20,497 Cash as at I January Capital Receipts 1.224 Consolidated Revenue Account Consolidated Loan Account Consolidated Trust Account Emolument Grants and Fixed Charges Investments Non-Tax Revenue Non - Revenue Receipts Other Expenditure Purchase of Assets Revenue from Federal Territories Supplies and Services Tax Revenue 21,863 (10,450) 54,680 82,996 109,493 83.484 56,294 7,689 944 630 676 29,323 154,397 Required: Based on the information, prepare the Statement of Financial Position and Statement of Cash Receipts and Payments for "X Federal Government" for the year of 2021.