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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
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)

1. Compute the Total Revenue on the Consolidated Fund.
2. Compute the Total Expenditure on the Consolidated Fund.
3. Show the results on the Consolidated Fund Statement of Revenue and Expenditure.
4. Prepare the Statement of Financial Position for the Consolidated Fund.

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