Self-test The Trainer Club prepares its accounts at 31 December each year. At 31 December 2008 the following was the balance sheet at that date:

Gym equipment 8,900 Bar stocks 1,200 Cash at bank 700 10,800 Accumulated funds 10,800 The receipts for the year to 31 December 2009 were:

Subscriptions for the year 4,730 Subscriptions in advance 260 Bar sales 3,980 Raffle ticket sales 1,200 Competition fees 905 The payments for the year were:

Rent 2,000 Bar purchases 1,250 Wages for barman 800 Repairs to equipment 200 Postage and telephones 140 The bar stock at 31 December 2009 is £1,040 and the gym equipment is to be depreciated at 10 per cent p.a.

You are required to prepare the accounts at 31 December 2009 for submission to the members.