TIP Sport Club was established by the society of Taman Impian Putra, Kajang. The club opens a craft shop as a main activity of the club to generate funds. The following information is related to TIP Sport Club: a) Assets and liabilities balances Bank Creditors - Craft Shop Club's Building Fittings Stock - Craft Shop Accrued membership fee Stationery Accrued utilities Prepaid insurance 1 July 2020 RM 8,250 10,500 80,000 16,300 5,000 255 130 30 June 2021 RM ? 9,300 80,000 ? 6,200 120 150 53 80 b) Summary of receipts and payments for the year ended 30 June 2021 Receipt Membership fee Subscription fee Sales - Craft Shop RM Payment 25,200 Utilities 1,500 Stationery 20,800 Insurance Creditors -Craft Shop Magazines and newspapers Purchases - Craft Shop Donation Fittings Salary-Craft Shop RM 250 120 800 7,215 258 450 152 8,700 5,200 Additional information: 1. Fittings are depreciated 10% annually at cost. 2. Subscription fee is considered as revenue income. Required: Prepare: a) Fee Account b) Creditors Control Account c) Trading Account for Craft Shop for the year ended 30 June 2021. d) Statement of Income and Expenditure for TIP Sport Club for the year ended 30 June 2021