need some help understanding, please

 

Assets and Liabilities as at 30/6/14Premises$400,000Furniture$100,000Accumulated Depreciation Furniture$25,000Cash at Bank56,000Prepaid Expenses (insurance)$1,000Inventories = Bar$4,000Inventories - Dining$3,000Subscriptions in Arrears$2.500Accounts Payable - Bar$7.200Accounts Payable . Dining$1.600Subscriptions in Advance$1.500Accrued Expenses . Bar Wages52.100Cash Receipts (1/7/14 - 30/6/15)Cash Payments (17/14 - 30/5/15)Subscriptions$120,400 Accounts Payable - Bar$133,400Dar Takings$290,000 Accounts Payable - Dining$71,200Dining Room Takings$210,000 Wages - Bar591,000Guest Fees512.500 Wages - Dining572.0005632 900 Cleaning Costs$23.300Insurance$14,400General Expenses$45,500Power$12,500$463.300Additional Information as at 30/6/15Prepaid Expenses (Insurance)$2.300Subscriptions in Arrears$3,500Subscriptions in Advance$2.300Accrued Expenses (Dor Wages]$3.100Depreciation Furniture$10.000Closing Inventory = Bar$5,000Closing Inventory . Dining57.500Accounts Payable - Bar55.400Arrrainto Pauchia - nininnAccounts Payable - Bar AccountCash at BankSSAccounts Payable - Dinning Room Account