Additional information: (i) 1/3 of employee salaries are the wages paid to workers selling healthcare products (ii) Equipment is depreciated at 10% annually using straight line method. (iii) Entrance fees are considered as revenue income. (iv) There is an unrecorded sales return of RM725. Required: Prepare; a) Membership Fees Account. (2 marks) b) Accounts receivable (Debtors) Control Account. (2 marks) c) Healthcare Product Trading Accounts for the year ended 31 March 2021. (4 marks) d) Statement of Income and Expenditure for the year ended 31 March 2021. (12 marks)

SLD Fitness Club is a club that provides leisure and fitness services for residents of Lakeview Housing Estate. The main activity of the club to raise funds is to sell healthcare products. The following information is taken from the club's financial books: (a) Balances of asset and liability: 31 March 2020 31 March 2021 RM RM Equipment 23,960 28,500 Accounts Receivable (Debtors) 2,820 5,280 Healthcare product inventories 2,250 3,570 Annual membership fees in arrears 180 Annual membership fees in advance 220 Bank 4,726 25,771 Prepaid magazines and newspaper 80 4 EPPD 1033 (b) Receipt and payment summary for the year ended 31 March 2021 is as follows: Receipt RM Payment RM Annual membership fees 13,250 Equipment maintenance 440 Entrance fees 1,500 Equipment 1,820 Account receivables (debtors) 15,530 Family day expenses 2,250 Body building competition fees 14,825 Purchase of healthcare product 13,525 inventories Cash sales of healthcare products 4,500 Employee salaries 4,500 Studio rental 8,720 Magazines and Newspaper 185 Body building competition 14,335 expenses Donation 225