(iv) 31 December 2019: printing. 28.2A The following trial balance of the Grampian Golf Club was extracted from the books as on Dr Cr Bar purchases and sales Clubhouse Equipment Profits from raffles Subscriptions received Wages of bar staff Bar inventory 1 January 2019 E 284,000 37,200 13,016 366,800 58,400 18,800 Greenkeepers' wages 82,600 169,200 Golf professional's salary 43,000 74,000 General expenses 1,820 Cash at bank Accumulated fund at 1 January 2019 7,848 58,652 607,668 607,668 -> Part 7 Special accounting procedures Notes: () Bar purchases and sales were on a cash basis. Bar inventory at 31 December 2019 was valued 12,820. (i) Subscriptions paid in advance by members at 31 December 2019 amounted to 3,740. (iii) Provide for depreciation of equipment 4,800. Required: (b) Draw up the income and expenditure account for the year ending 31 December 2019, and a (a) Draw up the bar trading account for the year ending 31 December 2019. balance sheet as at 31 December 2019.