The Youth Association has organised a charity run event for few consecutive years. The following receipts and payments account have been prepared for the year ended 30 June 2020: Receipts Bank balances b/d Charity run participation fees Members' subscriptions Sponsorship for charity run RM Payments 14,175 Printing & stationery 19,705 Rent 74,375 Charity run prizes 25,900 Judges' for charity run Secretarial expenses Purchase of equipment Donations to charities Bank balances c/d 134,155 RM 8,207 43,750 9,625 25,655 11,988 21,350 6,650 6,930 134,155 The following information are also available: As at 30 June Equipment (Net Book Value) Amount owing to supplier for charity run prizes Stock of charity run prizes Subscriptions in arrears Subscriptions in advance 2019 RM 38,325 5,495 1,505 4,200 1,138 2020 RM 34,073 8,873 1,890 10,150 1,838 There is no disposal of equipment during the year. Required: For the year ended 30 June 2020, prepare: (a) A statement showing the surplus or deficit on the charity run event. (7 marks) (b) A subscriptions account showing the amount to be transferred to the income and expenditure account for the year. (6 marks) (c) An income and expenditure account for Youth Association. (7 marks) (Total 50 marks