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b. The Treasurer has also supplied the following data Jan 2022 Dec 2022 --------------------------------------------------------------------------------------------------- Club Members Fees Owing Club Members Fees Prepaid Bar Stock Owing

b. The Treasurer has also supplied the following data Jan 2022 Dec 2022 --------------------------------------------------------------------------------------------------- Club Members Fees Owing Club Members Fees Prepaid Bar Stock Owing to Bar Suppliers Club Equipment Book Value Motor Vehicle Owings from Bar Customers Wages Prepaid Operating Expenses Owing How much is the Accumulated Funds Answer 73,000 3,000 1,500 7,000 2,000 40,000 45,000 5,000 3,000 4,500 2,800 3,600 9,000 4,500 60,000 42,000 16,500 8,000 7,000 or Owners Equity as at January 1, 2022

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