Additional Information:
i) Eminaa District Assembly adopts accrual basis of accounting in the preparation of its financial statements.
ii) Established Post salaries outstanding as at 31/12/2018 was GH¢180,000,000.
iii) Inventory at 31/12/2018 was GH¢170,000,000.

Required:
Prepare for Eminaa District Assembly:
a) Statement of financial performance for the year ended 31/12/2018. (7 marks)

b) Statement of cash flow for the year ended 31/12/2018. (8 marks)