You were asked to make a presentation to a group of CSEC students on some areas related to non-profit making organisations. The specific areas are: i. difference between accounts for non-profit and for-profit organisations ii. examples of non-profit organisations in your country iii. an explanation of the use of a subscription account iv. preparing a subscription account from given data For your presentation, research (i), (ii), (iii) and use the data below to complete (iv). A drama club charges its members an annual subscription of $40 per member. It accrues for subscriptions owing at the end of each year and also adjusts for subscriptions received in advance. i. On January 1, 2022, 36 members owed $720 for the year 2021 ii. In December 2021,8 members paid $160 for the year 2022 iii. During the year 2022 the club received cash for subscriptions $14,840 iv. At the end of December 31,2022,11 members had not paid their 2022 subscriptions