The Top Road Citizens Association has provided the following data for the year $200$

Receipt and Payments for the Year

a$.$

$\backslash$table$[[Bal\frac{b}{d},12,000,$Operating Expenses,$7,500],[$Membership Fees,$15,000,$Pmt to Cake Suppliers,$18,500],[$Grant from the MP$,12,000,$Wages,$15,000],[$Cake Sales,$35,000,$Movies Expenses,$12,000],[$Proceeds from Movies,$36,000,$Rates,$7,500],[$Recpts from Cake Cust $12,000,$Baking Equipment,$25,000],[$Cake Purchases,$12,500],[Bal\frac{c}{d},24,000],[,22,000,,122,000]]$

b$.$ The Treasurer has also supplied the following data

$\backslash$table$[[,$ Dec $2000{?}_{(}),$Dec $2001],[,1,500,2,500],[$Membership Fees Owing,$2,500,1,600],[$Cake Stock,$6,000,8,200],[$Owing to Cake Suppliers,$3,500,5,000],[$Cake Equipment Net Book Value,$50,000,70,000],[$Motor Vehicle at Book Value,$40,000,36,000],[$Owings from Cake Customers,$5,000,6,500],[$Operating Expenses Owing,$4,000,6,500],[$Utilities Owing,$2,500,2,800]]$

Required: Prepare the relevant accounts for the year ending $2001$