The Healthy Ways Sports Club providd the following information.

At 31 December 2013 ($) At 31 December 2014 ($)

Subscriptions in advance 100 50

Subscriptions in arrears 350 500

Trade payable for cafe supplies 590 820

Inventory for cafe supplies 600 800

Sports equipment at valuation 18 700 20 100

Accrued wages for sports club staff --- 300

Receipts and payments during the year ended 31 December 2014

Receipts ($) Payments ($)

Subscriptions Received 19 100 Cafe Supplies 3710

Cafe Receipts 4 900 New Sports Equipment 4 600

Staff Wages - Cafe 1 800

-Sports Club 7 200

Rent and Insurance -Sports Club 4 800

Sundry expenses - Sports Club 1 850

Required

a) Prepare the subscriptions account for the year ended 31 December 2014. Balance the account and bring down the balances on 1 January 2015.

b) Prepare the total trade payables account for the year ended 31 December 2014 to determine the cafe purchases.

c) Prepare the cafe income statement for the year ended 31 December 2014.

d) Prepare the income and expenditure account for the year ended 31 December 2014.