The treasirer of Warmah club has produced the following receipts and ments account for the year ended 31 December 2009 Notes Coffee bar stocks were valued. 31 December 2008 i590, 31 December 2009 t1.030. There was nothing owing for coffee bar stocks on either of these dates. On 1 January 2009 the club's equipment was valued at $27,880. Included in this firue valued at &770, was the equipment sold during the year for &660. This is in addition to the loss on equipment sold during the year. iv. Subseriptions owing by members 31 Decenber 2008 nil at 31 December 2009 c290. a. Draw up the coffee bar trading account for the year ended 31 December 2009. You are required to. For this purpose 6.500 of the wages is to be charged to this account: the remainder will be charged in the income and expenditure account. b. Calculate the accumulated fund as at 1 January 2009. Draw up the income and expenditure account for the year ended 31 December 2009, and a balance sheet as at 31 December 2009