URA has the following entries summarized as below

$$

Balance b$/$f$$ from Sep$35,000,000$

$$Receipts

Grant for October $2023130,000,0000$

Income tax$200,000,000$

Penalties$20,000,000$

Market Dues$35,000,000$

Payments

$$Salaries for October$150,000,000$

Material for October$140,000,000$

Stationery$20,000,0000$

Material for use in November$10,000,000$

$$

The following transaction were also recorded

Unpaid stationary used in October$40,000,000$

Prepaid Materials$35,000,000$

Unpaid materials$$ used in November$30,000,000$

Outstanding material for Oct$20,000,000$

Accrual stationary for November$30,000,000$

Material ordered for but not yet delivered by the end of October was$100,000,000$

Material not paid for, for use in October$45,000,000$

URA is entitled to a monthly grant of$250,000,000$

$$

$$

Required; prepare financial statement for NWSC for the month of October $2023$ using the following accounting method

$-$ Cash basis$(4$ marks $)$

$-$ Accrual basis$(12$ marks$)$

$-$ Commitment basis$(14$ marks$)$