(b) The following summarized Bank Account relates to Moonze Football Club for the year ended 31 December 2019 DEBIT CREDIT Balance (1-01-2019) 4 000 00 Rent of ground 8 600 00 Members subscriptions 14 600 00 New Football 3 200 00 Equipment Collections at matches 4 050 00 Wages Sales of Refreshments 6 750 00 Cost of un STPAPERS COM Sale of surplus football equipment (book value stationery K1 100.00) Sundry expenses 2 500 00 Additional Information: 1 January 2019 31 December 2019 Subscriptions in advance 400.00 800.00 Subscriptions in arrears 200.00 Football equipment at valuation 3 300.00 5 400.00 Stock of refreshments 600.00 700.00 Owing to suppliers of refreshments 350.00 450.00 Unbanked cash from collections 400.00 of the wages expenses figure; K3 000.00 was for ground upkeep K2 000.00 was for preparation of refreshments Required (i) Calculate (showing your working) the accumulated fund at 1 January 2019. zedpastpapets.c (ii) Prepare the Subscriptions Account. [3] (iii) Prepare the Refreshments Trading Account for the year. [6] (iv) Prepare the income and Expenditure Account for the year and a Balance Sheet at 31 December 2019. [2]