The treasurer of Murray Golf Club has prepared the following receipts and payments account for the year ended 31 March 20X3:

The treasurer has also supplied you with the following information:
1. Subscriptions received included £85, which had been in arrear at 31 March 20X2, and £55, which had been paid for the year commencing 1 April 20X3. In addition three members still owed their fees for the year to 31 March 20X3. One was a junior (membership £15) the other two were senior members (£45 per membership).
2. The land that was sold was valued in the Club's books at £1,500.
3. Depreciation is to be charged as follows.
Buildings ..........................5 per cent per annum straight-line basis.
Motor vehicle ...........................Sum of digits method over 5 years.
Fixtures and fittings ................25 per cent reducing balance method.
Furniture .............................20 per cent reducing balance method
A full year's depreciation is charged in the year of purchase but none is charged in the year of sale.
4. Accrued expenses:
______________________31 March 20X231 March 20X3
Stationery.............................15..............................656
Wages................................560...............................645
The electricity bill for the period to 30 April 20X3 (£450) was paid for on 23 May 20X3.
The rent paid in advance was to cover three full financial years including 20X3.
The interest received in the year is for the period from 1 April 20X2 to 31 December 20X2.
5. It is estimated that 60 per cent of staff wages related to bar work. General expenses includes an amount of £35 for cleaning the windows in the bar for the year.
6. The closing bar inventories have been valued at £990.
7. Repairs include £200, which was paid for a brand new pool table.
8. The following balances are from the Club's books at 31 March 20X2:
Land at cost...................................................................8,000
Buildings of cost.............................................................6,400
Buildings provision for depreciation........................................800
Fixtures and fittings at cost................................................1,250
Fixtures provision for depreciation..........................................250
Furniture at cost...............................................................580
Furniture provision for depreciation........................................180
Subscriptions in arrears (including £15 from o lapsed member)........100
Subscriptions in advance 30 Bar inventories..............................250
9. At a board meeting it was agreed that the bequest should be capitalized.
Required
a. Prepare the opening statement of financial position for Murray Golf Club as at 31 March 20X2.
b. Prepare the bar trading income account for Murray Golf Club for the year ended 31 March 20X3.
c. Prepare the income and expenditure account for Murray Golf Club for the year ended 31 March 20X3.
d. Prepare the statement of financial position for Murray Golf Club as at 31 March 20X3.

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Receipts and payments accounts 782 Repairs 4,930 Functions Balance af 1 April 20X2 Subscriptions Functions Sundry income Bequest Bank intarest Sale of land Donations Bar takings 256 507 350 125 3,328 800 89 25 3,300 2,800 200 250 1,250 354 567 Heat and light Telephone Salary and wages Extension to clubhouse 58 652 120 3,600 General expenses 50 Stationery 3,200 Rent Bar purchases Bar rates Furniture Motor vehicle Motor expenses Balance cd Cash 100 ー325 13,959 -Bank 225 13,959