Subscriptions in arrears. Rent dus Cates Bar pre-paid 3. Sent 214 shidro 30 Sept 2015 300 350 240 280 320 360 Sto 820 2. The bar inventory 3- O was valued at sh. 828,000 as at 30 50 Sept 2014 and sh. 710,000 as at 30 Sept 2181 30 September 2014, the values of non- Current assets were as follows dub house Co 0000 Fixtures 15,000 11, 200 Egipat 4. The the new lawn mower was purchased during aded So 2016 at a Cost year sh. 5,000,000. The difference between the actual Sept and the amount reflected in the payments allank, is a trade-in- For the of receipts J allerace F 609000. 5. The did to lawn mower which was traded -in-excling new lawn mower had been included in the Cast of equipment at 30 sept 2014 at a value of Sh. 400 916 6. Depreciation is draged for a dinged for a full your inrespective of date of purchase. No depreciation is dranged gear of disposal. in the Depreciation is to be provided 7. Asset Club house Fixtures Equipment Rate per as follows: auvreme 21 on Cast 10% on Cost 2010 on reducing balance. Receipts The following is the and accont receipts payments Uwers Football club For the year ended 30 September 2015: " Receipts and pagnents allant 5096 130 Balance brought Forward - Bank d -Cash Subsciplins 12,000 Enter Fees 1,160 el Donatins 3024 Bar receipts 57, 610 84,020 " Sh Bar purchases best and mates Telephone expreses Water and electricity 000 43.628 3304 308 734 Salaries and Stationery expenses 364 ages. Cordis Fee 11,170 Field General bagases pogrenses 3,000 2244 724 Lawn mower 4400 Balance Carried forward - Bank 14,082 Cash 62 84, 020 Additional information: The Following balances were available: B Se 3 Required: 1) Bar cove Statement For the year ended 30 Sept 2015. 2) Income and expenditure accant for the ended year 30 Sept 2015. 3) Statement of Financial position as at 30 sept 2015