Amanse Golf Club sells refreshments to its members. Suppliers for refreshments were owed GH 250 on 1 January and GH 400 on 31 December. Payments to suppliers during the year were GHC7200. The inventory at the end of the year was GH 100 less than the inventory at the start of the year. What was the cost of sales of refreshments? c. GH 7,300 A. GH 7,050 B. GHC 7,150 OC. GH 7,450 At the end of a club's financial year, some members' subscriptions were unpaid. Where would these unpaid subscriptions appear in the club's financial statements? A. receipts and payment i Income and expenditure account statement of fascial position B. receipts and payme act income and expenditure account statement of financial position O C. receipts and payment account Income and expenditure account statement of financial position D. atatarata payment income and Expenditure accusat financial position