36.2 The following trial balance of the Grampian Golf Club was extracted from the books as on 31 December 2016: Dr f f Clubhouse 284,000 Equipment 37,200 Profits from raffles 13,016 Subscriptions received 366,800 Wages of bar staff 58,400 Bar inventory 1 January 2016 18,800 Bar purchases and sales 82,600 169,200 Greenkeepers' wages 43,000 Golf professional's salary General expenses 74,000 1,820 Cash at bank Accumulated fund at 1 January 2016 7,848 58,652 607,668 607,668 > Notes: (1) Bar purchases and sales were on a cash basis. Bar inventory at 31 December 2016 was valued at f12,820. (ii) Subscriptions paid in advance by members at 31 December 2016 amounted to 3,740. (iii) Provide for depreciation of equipment 4,800. You are required to: (a) Draw up the bar trading account for the year ending 31 December 2016. (b) Draw up the income and expenditure account for the year ending 31 December 2016, and a statement of financial position as at 31 December 2016