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Question 2 Amanfo) Tennis Club was formed on 1 April 2015 and has the following receipts and payments account for the six months ended 30 September 2015 RECEIPTS GH PAYMENTS GHC Subscription 25.200 Purchase of equipment 8,160 Tournament fees 930 Groundsman's wages 9,040 Bank interest 86 Rent and Business rates 1,272 Sale of Club Wristband Heating and Lighting 1,348 Life Membership Fees 8,400 Postage & Stationery 82 Court Maintenance 2.000 Tournament Prizes Purchase of Club Wristband 900 Balance eld 12.294 35,362 35,362 746 264 Notes i) The annual subscription fee is GH600. On 30 September 2015, there were five members who had not paid their subscriptions but these monies were received on 4 October 2015 ii) The equipment is expected to be used by the Club for five years, after which time it will require replacement. Its estimated salvage value at that time is GH160 ii) During the six months, the club purchased 100 wristbands printed with its own design. Forty of the wristbands remained unsold at 30th September, 2015 iv) The Club has paid business rates in advance on 30th September, 2015 of GH336 v) The treasurer estimated that the following amounts should be accrued for expenses: GH Groundsman's wages 80 Postage and Stationery 24 Heating and Lighting 106 vi) The Life membership fees received relate to payments made by four families. The scheme allows families to pay GH2,100 which entitles them to membership for life without further payments. The leadership of the club has agreed that such receipts would be credited to income and expenditure in equal instalments over 10 years. Required: Prepare the Club's income and expenditure account for the six months ended 30h September 2015, and a statement of financial position at the same date