WAEC Financial Accounting 2022 Theory question 108

Omuga District Council made the following payments for 2020. (Heads — Particulars — Amount)
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 Purchase of ambulance 60,000
20081 Elecricity 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
20161 Stationery 5,000
20131 Purchase of hospital equipment 90,000
20151 Purchase of generator 40,000
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
20221 Staff benefit 20,000
20211 Construction of day care centre 110,000
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.