Hixon Sports Club provided the following information. 1 December 2018 30 November 2019 Non-current assets Cash at bank Subscriptions in advance Subscriptions in arrears Trade payables S $ 68,300 96,400 300 350 1,530 1,710 560 340 860 730 a) State the equivalent of a receipts and payments account for a trade organisation. (1 mark) b) Identify which one of the following would be included in the club's receipts and payments account if it provides a restaurant for its members. (1 mark) A. Restaurant depreciation ) B. Restaurant inventory ) C. Restaurant profit ) D. Restaurant purchases c) Calculate the accumulated fund at 1 December 2018. (2 marks) d) Prepare the subscriptions account for the year ended 30 November 2019. Balance the account on this date and bring the balance down on 1 December 2019. During the year ended 30 November 2019 $15,620 was received by cheque for subscriptions. This included $480 from those in arrears at 1 December 2018. The remaining balance was written off. Subscriptions Account