can i have some help understanding please

Assets and Liabilities on at 3076/14 Premises 5400,000 Fumiture $100,000 Accumulated Depreciation Furniture $25,000 Cash at Bank $6,090 Prepaid Expenses (Insurance] $1.000 Inventories - Dar $4.000 Inventories - Dining $1.000 Subscriptions in Arrears $2.500 Accounts Payable = Bat 47.200 Accounts Payable - Dining $3.800 Subporiptions in Advance $1.500 Accrued Expenses . Bar Wages 52.100 Cash Receipts (1/7/14 - 30/6/15) Cash Payments (1/7/14 - 30/6/15) Subporiptions 5120,400 Accounts Payable - Bar 5133,400 Bar Taking's $290,000 Accounts Payable - Dining $71,200 Dining Room Takings $210,000 Wages - Bar 59LOOO Guest Fees $12.500 Wages - Dining $72.000 $632.900 Cleaning Costs $21.300 Insurance $14.400 General Expenses 145.500 Power $12.500 1463.300 Additional Information as at 5070/15 Prepaid Expenses (Insurance) $2.300 Subscriptions in Arrears $3.500 Subporiptions in Advance $7.300 Accrued Expenses (Bar Wages) $3.300 Depreciation Fumiture Closing Inventory . Bar Closing Inventory - Dining 52.500 Accounts Payable - Dat 65.400 Accounts Payable . Bar Account Accounts Payable - Dinning Room Account Subscriptions Account Bar Trading, Income & Expenditure Account O Dinning Room Trading, Income & Expenditure Account O