Following are the Receipts and Payments Account of Club Angel and the list of its assets and liabilities. Assets and liabilities of Club Angel, other than cash and bank balances, at 1 January and 31 December 20x9: Other relevant information: 1. General expenses and insurance were to be allocated in the following ratio: bar 30 percent, office 70%. Other expenses were related wholly to office. 2. Motor vehicles were to be depreciated at a rate of 15 percent on a reducing balance basis. Equipment was to be depreciated at 10 percent p.a. on cost. It is the company's policy to provide a full year's depreciation in the year of purchase. Prepare the following for Club Angel: (a) A Bar Trading Account in vertical form (10 marks) (b) A Subscription Account (5 marks) Following are the Receipts and Payments Account of Club Angel and the list of its assets and liabilities. Assets and liabilities of Club Angel, other than cash and bank balances, at 1 January and 31 December 20x9: Other relevant information: 1. General expenses and insurance were to be allocated in the following ratio: bar 30 percent, office 70%. Other expenses were related wholly to office. 2. Motor vehicles were to be depreciated at a rate of 15 percent on a reducing balance basis. Equipment was to be depreciated at 10 percent p.a. on cost. It is the company's policy to provide a full year's depreciation in the year of purchase. Prepare the following for Club Angel: (a) A Bar Trading Account in vertical form (10 marks) (b) A Subscription Account