After the draft accounts had been prepared for the financial year ended 31 December 19_3 the treasurer of an amateur football club discovered a batch of vouchers which had fallen down behind his desk, none of which had been processed.

The vouchers related to the following matters:

(1) an invoice date 23 January 19_4 from Patchems Medical Supplies for a new first aid kit for the club’s trainer. The kit had cost £21.96 and had been supplied on 5 January 19_4;

(2) an invoice dated 11 January 19_4 from Sports Equipment (1978) Ltd.

for £36.70, being the cost of a new goal net, corner flags and linesmen’s flags, delivered to the club on 20 December 19_3;

(3) a cheque counterfoil, dated 15 December 19_3, for £15, being the fee for a match away from home to be played on 4 February 19_4;
(4) a cheque counterfoil, dated 5 January 19_4, for £20 being the fee for a match away from home to be played on 18 February 19_4;
(5) an invoice dated 6 January 19_4 for £328.85 for work carried out at the club’s home ground during November 19_3 by Plumbing Services. The work consisted of the installation of two extra shower baths in the changing rooms (£268.30) and sundry repairs and renovations (£60.55);
(6) a cheque counterfoil dated 17 January 19_4 for £32.62 being the wages of the part-time groundsman, £11.21 of which had been earned up to 31 December 19_3.
Other information:
The club depreciates its equipment at the rate of 20% per annum on a straight-line basis on gross cost at the year-end.

Required:

(a) Journalize such of the above transactions as affect the 19_3 final accounts.

(b) State the individual items in the draft balance sheet affected by the journal entries in

(a) and the respective amounts by which they would increase or decrease.