The following receipts and payments account for the year ended 31 December 2026 has been prepared for the St Mary’s Sports Club:

The assets and liabilities of the club other than the bank balance were:

Required:
i. Prepare a bar trading account for the St Mary’s Sports Club for the year ended 31 December 2026.
ii. Prepare an income and expenditure account for the St Mary’s Sports Club for the year ended 31 December 2026.
iii. Prepare a balance sheet for the St Mary’s Sports Club as at 31 December 2026.

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Receipts Payments Balance b/d 765 Sports day prizes 545 Membership subscriptions 2,343 Bar staff wages 260 Sports day incomes 756 Insurance 345 Bar sales 1,890 Advertising 154 Dinner dance income 230 Payments to bar creditors 1,010 Dinner dance expenses New equipment Balance c/d 5.984 190 1,600 1,880 5.984