need some help understanding please

Bar Trading, Income & Expenditure Account Dinning Room Trading, Income & Expenditure Account Assets and Liabilities as at 30/6/14 Premises $400.000 Furniture 5100.000 Accumulated Depreciation Furniture $25.000 Cash at Bank $6,000 Prepaid Expenses [insurance) $1,000 Inventories - Bar 54.000 Inventories - Dining $1.000 Subscriptions in Arrears 92.500 Accounts Payable . Bar $7.300 Accounts Payable . Dining $3.600 Subscriptions in Advance $1,500 Accrued Expenses - Dar Wages $2.100 Cash Receipts (17/14 - 30/6/15] Cash Payments (1/7/14 - 30/6/15) Subscriptions 5120.400 Accounts Payable = Bar 5133.400 Bar Takings 5290,000 Accounts Payable = Dining $71.200 Dining Room Takings $210,000 Wages - Bar $91,000 Guest Fees $12,500 Wages - Dining $72,000 $632,900 Cleaning Costs $23.300 Insurance $14.400 General Expenses $45,500 Power $12,500 $463,300 Additional Information as at 30/6/15 Prepaid Expenses (insurance) $3.300 Subscriptions in Arrear $3.500 Subscriptions in Advance $2.300 Accrued Expenses [Bar Wages) $3.300 Depreciation Furniture $10.000 Closing Inventory - Bar 35.000 Closing Inventory - Dining 52.500 Accounts Payable = Bar $5.400