For the year ended 31 December 20-9 the following information is available for the Queensway Cricket Club:

£

Bank balance at 1 January 20-9 872 Light and heat 820 Ground maintenance 358 Members’ subscriptions 2,920 Travelling expenses 752 Purchase of new equipment 395 Insurance 295 Rent 1,450 Proceeds of Jumble Sale 382 Sundry expenses 168 Bar sales 4,972 Bar purchases 1,856 Bar staff wages 650 You are required to prepare a receipts and payments account for the year ended 31 December 20-9.