The Evergreen Golf Club offers life membership at an annual subscription fee of $3600 per person.The following information is available for the Evergreen Golf Club for the year ended 31 March 2018.

cash balance at 1 April 2017	1750
Administered expenses	12775
For the annual social evening,800 tickets were sold at a price of $250each.However,payment has not yet been received for 30 tickets.
Social evening costs	60895
Ground maintenance	39430
staff costs	46900
The club has a total of 120 members.Ten of them each had $600 outstanding in subscription fees at year end.The remaining members were all fully paid up for the year.
Bar takings	54600
Bar costs	28300

Required:

Prepare the Receipts and Payments Account for the Evergreen Golf Club for the year ended 31 March 2018.