2 Hockey Sporting Club had 92 members each of whom paid $150 for monthly subscriptions. On April 1, 2020 the club owned fixtures valued at $15,500. Cash balance amounted to $6600 and 25 members were in arrears for March 31, 2020 subscriptions. Bar Stock was valued at $4000 and $2000 was owed for rent. The following relates to the Club's affairs during the month of April 2020. Subscriptions received (including arrears for March 31, 2020) Cash purchases for bar Cash sales for bar Rent paid (arrears for March 31, 2020 included) Secretary's salary Cash paid for repairs to premises Cash purchase of an office chair Donations received Telephone bill paid 11.750 2750 5 800 8 000 5.000 2.900 6350 6 000 1500 Sale of raffle tickets Bar stocks on April 30, 2020 The fixtures were depreciated at the rate of 25% per annum. You are required to prepare for the month ended April 30, 2020: 4 800 2 750 (a) A statement showing the computation of the Accumulated Fund on April 1, 2020. (3 marks) (b) A Receipts and Payment accounts (6 marks) (c) A Bar Trading Account (d) An Income & Expenditure Account (e) A Balance sheet as at 30 April 2020 (4 marks) (9 marks) (8 marks)