8. Offinso Youth Association (OYA) was inaugurated on April 1, 1998 with 60,000 cash and e220,000 worth of public address system. Out of the 243 members, each of the 163 males is paying 500 and females 300 per month. At the end of the first month, the following information were found in the books: (a) 8 members were angry with the executives and had withdrawn their membership; half of this number had paid their dues. Nobody owed dues. (b) 3 months' rent of 42,000 had been paid. (c) Well-wishers donated 13,000 during the club's marathon event which cost 8,000. (d) On Easter Sunday, gifts presented to the Offinso Community Orphanage cost 50,000. (e) A Saturday night get-together which cost $50,000 yielded 65,500. (f) 84 members paid 1,000 entrance fees for indoor games organized one evening. Total prize cost 2,000. (g) 4 debating sessions brought gate fees of 113, 000; they cost $70,000. (h) A "pick-and-act" programme held brought in 30,000 and took away $7,500. If the public address system is valued 10% less than its original value, staff wages 80,000 and miscellaneous expenses totalled $43,200, prepare for OYA: a Receipts and Payments Account, for the month of April, 1998, and an Income and Expenditure Account for the month of April, 1998. (i) (ii)