You've just been assigned as a bookkeeper on an internship at Stonington Badminton Club.

Financial Information for the financial year 2021

• The value of food and drink stock on June 30 was at $4,320.

• Of the wages paid during the year, $22,140 were for restaurant and bar staff.
• Accounts payable (for electricity and gas) on June 30 amounted to $220. The balance owing at the start of the year was also for electricity and gas.
• Depreciation to be provided on assets is $7,500 for machinery, $3,200 for office equipment, $4,500 for kitchen equipment and $320 for furniture.
• Kitchenware is not depreciated. Replacement of broken crockery and glasses is accounted for as an expense.
• Accrued wages on June 30 amounted to $1,140, $840 of which was for restaurant and bar staff. Of the wages accrued at the start of year, $400 was for restaurant and bar staff.
• On June 30 there were $1,035 subscriptions in arrears and $2,160 in advance.

Summary of Receipts and Payments for the year ended June 2021
Receipts	$	Payments	$
Membership fees	20,700	Food and drinks	10,480
Restaurant and bar income	38,650	Wages	42,800
Games machines income	5,040	Rent	12,000
Rent of auditorium	6,200	Electricity and Gas	4,300
Court fees	15,400	Repairs	3,400
Competition fees	8,800	Telephone and internet	3,000
		Kitchenware replacements	120
		General expenses	640
		Furniture	1,160
		Bank Loan	4,200
		Interest on loan	110
		Trophies and other prizes	1,400
TOTAL RECEIPTS	94,790	TOTAL PAYMENTS	83,610

Prepare and finalise Bar Trading Statement Restaurant and Bar Trading Statement for the year ended June 30 2021
	$	$
Restaurant and Bar Income
Less: Food and drinks stock ending balance
Less: Other expenses