The treasurer of KakeldadiS Club has presented the following information to you on 31st December 2018 Cash transactions for the year ended 31st December 2018 were as follows GH GH Cash -balance (1st January 2018) 9,300 Members subscription 26,500 Bar Purchases 60,000 Bar sales 154,000 Insurance expenses Bar stock supplies Bar expenses 27,900 80,000 16,300 Additional Information: 1. The insurance covers one and a half years to 30/03/2019. 20% depreciation is charged on cost of fixed asset. 2. Other assets and liabilities were: 01/01/2018 31/12/ 2018 GH GH Bar inventory 6,800 9,650 Owings to bar stock suppliers 6,000 7,750 Subscription in arrears 4,000 5,200 Subscription received in advance 800 1,000 Old Office Equipment 24,000 ------ The barkeeper who had handled bar sales all for cash had disappeared taking with him some monies. It was not known how much money he had stolen, but all bar sales were sold at a profit margin of 25%. The cash stolen should be credited to Bar Trading Account and debited to the Income and Expenditure Account. The old office equipment was disposed on 31/08/2018 for GH 21,000 cash and new office equipment was purchased by GH 12,000 cash on 30/09/2018. The treasurer is entitled to 10% of the surplus after considering all expenses and her entitlement. KakeldadiS Club paid the treasurer all her entitlements before 1/01/2019. Required: (Note: all decimals should be converted to a whole number) Prepare a Bar Trading Account for the year ended 31 December 2018. Prepare an Income and Expenditure Account for the year ended 31 December 2018. Prepare a Statement of Financial Position as at 31 December 2018