a) Explain any three reasons why some businesses do not maintain a complete set of accounting records. (3 marks) b) On 31.12.2017, subscriptions paid in advance to Amani sports Club amounted sh. 1,101,200 while those arrears amounted to sh. 1,600,000. As at 31.12.2018, subscriptions in arrears were sh. 2,100,000 and subscriptions paid in advance amounted sh840,000. The receipts and payments account of the club showed total subscriptions received in 2018 as sh. 3,220,000. Prepare a subscriptions account to show the amount of subscriptions earned during the year ended 31.12.2018 which is to be reflected in the income and expenditure account. [4 marks] c) Explain five differences between a partnership deed and a partnership Act. [5 marks] d) Name two types of goodwill and explain how each is treated in the books of accounts of partnerships. (4 marks) e) Explain any six factors that influence the value of goodwill. (6 marks) f) Explain the difference between prime costs and manufacturing overheads, and highlight why they are charged to the manufacturing account and not the trading profit and loss account. (3 marks)