WAEC Accounting 2022 Theory — Question 17

9(a) Omuga District Council made the following payments for 2020: 20011 Construction of market stalls 100,000; 20021 Maintenance of roads 30,000; 20031 Construction of health centre 120,000; 20041 Repair of vehicle 10,000; 20051 Sinking of borehole 80,000; 20061 Lubricants 20,000; 20071 Purchases of ambulance 60,000; 20081 Electricity bills 15,000; 20091 Office equipment and machines 20,000; 20101 Yellow fever vaccine 12,000; 20111 Construction of laboratory 130,000; 20121 Servicing of generator 5,000; 20141 Travelling expenses 10,000; 20151 Purchase of generator 40,000; 20161 Stationery 5,000; 20171 Purchase of water treatment plant 110,000; 20181 Drugs for health centre 30,000; 20191 Purchase of office furniture 80,000; 20201 Environmental sanitation 40,000; 20211 Construction of day care centre 110,000; 20221 Staff benefit 20,000; 20231 Construction of toilets 60,000; 20241 Telephone expenses 12,000; 20251 Provision of street lights 90,000; 20261 Refuse disposal 30,000; 20281 Salaries 100,000; 20301 Hospitality expenses 30,000 You are required to prepare for the year ended 31st December 2020: (a) Statement of Capital Expenditure; (b) Statement of Revenue Expenditure.