The RPANVERY Club has a financial year ends on 31 October 2021. In the year ended 31 October 2021, the cash receipts and payments were: TOTAL RECEIPTS TOTAL PAYMENTS Subscription 17,600 Clubhouse Building Bar sales 62,100 Equipment Loans from members 60,000 Bar staff - Wages Clubhouse staff - Wages Equipment Repairs Bar Supplier Annual Dance General Expense 65,000 7,400 3,400 20,000 4,320 35,500 3,750 5,420 860 550 Their assets and liabilities of the club at the dates stated were as follows: At 1 November 2010 At 31 October 2021 Bank 5,950 Subscription in arrears 650 Subscription in advance 100 450 Bar stock 6,390 7,520 Bar creditors 4,235 4,785 Annual dance cost owing 50 125 Clubhouse at cost 65,000 Equipment at cost 8,000 15,400 Loan from members 60,000 Accumulated depreciation - equipment 2,000 ? Additional information: i. The clubhouse building is depreciated at RM2,000 and the equipment is depreciated at RM1,000. Required: a) Prepare Subscription A/C. (4 marks) b) Prepare Restaurant Trading Account for the year ended 31 October 2021. (4 marks) c) Prepare Income and Expenditure account for the year ended 31 October 2021. (5 marks) d) Prepare Statement of financial position as at 31 October 2021. (8 marks) e) Briefly explain the application of prudence concept on subscription account. (4 marks)