From the list below categorize the items as they would appear on a:

a. Statement of Cash Flow

b. Statement of Financial Performance

1. Cash and Cash Equivalent	23. Amounts Recovered
2. Parish Development Facility	24. Interest Expense
3. Advances to Staff	25. Court Administration Fees
4. Local Park Fees	26. Cost of Training
5. Inventory and Consumables	27. Bar License
6. Special Services	28. Store Rent
7. Property Rate	29. Fines and Penalties
8. Social Benefit	30. General Cleaning
9. Market Tolls	31. Sanitation
10. Consumption of Fixed Assets	32. Accumulated Fund
11. Infrastructure, Plant and Equipment	33. Basic Taxes and Rates
12. Permit Fees	34. Allowances
13. Proceeds from Sale of Equity	35. Equity Investment Acquired
14. Established Posts	36. Royalties
15. Development Bonds Issued	37. Accountancy and Consultancies cost
16. Business Income	38. Work-In-Progress
17. Loans Received	39. Herbalist License
18. Local Fund	40.Posts not on Establishment
19. Rent from Land and Building	41.Other Expenditure
20. Central Government Salaries	42. Stool Land Revenue
21. Dividend Received	43. Transport and Travelling cost
22. Loan payment	44.Utilities
	45. Hostel License 46. Post and outstanding salaries 47. closed inventory