The following information relate to "God will Provide" Youth Club for the accounting period of 2018. E Subscription owing for 2018 40,000 Payable for End of Year Party 1,500 Payables for Repairs Equipment 1,000 Payables for Repairs Vehicle 2,000 Payments: Vehicle running Expensess 6,000 Electricity Expenses 3,000 End of Year Party Expenses 10,000 Salaries and Wages 25,000 Printing and Stationery 3,000 Cleaning Expenses 6,000 Receipts: Car Park Renting 10,000 Sales of Party Tickets 6,000 Donation from friends of the club 15,000 Subscription Received: 2017 6,000 2018 30,000 Additional Information are:

1.Cash in hand as at 01/01/18 18,000 2.Subscription owing as at 01/01/18 8,000 3. Any subscription outstanding is written off in the following year if it is not paid. You are required to prepare the Receipts and Payments Account for the year ended 31s December, 2018, Subscription Account and the Income and Expenditure for the year ended 3 1 st December, 2018