Recreational Active Club was established in $2021$ to handle recreational activities for Taiping residents. The following information is related to the club:

$\backslash$table$[[,\backslash$table$[[$Stationeries$],[$Accrual $($RM$)]],\backslash$table$[[$Accrued Member$],[$Fees $($RM$)]],\backslash$table$[[$Utilities Payable$],[($RM$)]]],[1$ Jan $2022,3,696,462,561],[31$ December $2022,3,780,546,528]]$

Recreational Active Club Receipts and Payments Account for the year ended $31$ December $2022$

$\backslash$table$[[1$ Jan,Balance b$/$d$,7,595,$Stationeries,$4,719],[31$Dec,Entrance fees,$3,894,$Salaries,$6,072],[$Members fees: $2021,462,$Sport equipment,$3,800],[2022,16,860,$Utilities,$4,587],[2023,663,$Rent,$6,930],[$Contest fees,$4,686,$Balance c$/$d$,8,052],[,34,160,,34,160]]$

Additional information:

On $1$ January $2022,$ the club owned the following assets:

Sports equipment RM$9,000$

Furniture RM$2,970$

Office Equipment RM$6,148$

Sports equipment in $1$ January $2022$ will be depreciated $10\%$ per year.

Required:

Prepare,

a$.$ Income and expenditure account for the year ended $31$ December $2022.$

b$.$ Statement of financial position as at $31$ December $2022.$