This information is for the NWP Country Club for the year ended 31 December 20x3:

1. The club had 36 members during 20x2 of whom only 31 members paid their membership subscription fees for 20x2, while two members also paid their 20x3 fees.

2. Four new members joined on 1 January 20x3.

3. The club increased its membership subscription fees by R5 per annum for the previous three years and will continue to do so in the future. Membership subscription fees for 20x3 was R40 per annum

4. R1 555 was received for membership subscription fees during 20x3 (and included the balance of the outstanding 20x2 fees), as well as for two members who paid for 20x4.

5. Two members (whose fees were outstanding on 31 December 20x2 , disappeared and the membership subscription fees due by them had to be written off.

You are required to:

1. Prepare the membership subscription fees account in the ledger of the club.

2. Show how the R1 555 received was determined.

3. Calculate the number of members who did not pay their 20x3 fees.