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From the following balances relating to the accounts of a small football club as at 31 March 20X8 draw up the income and expenditure account and the statement of financial position as at that date.
Club house at cost
25,000
Accounts receivable
1,200
Accounts payable
990
Inventory 31 March 20X8
550
Gross profit on bars, etc.
5,600
Gross profit on events
8,200
Furniture and fittings at cost
3,400
General expenses
2,300
Insurance
500
Heat and light
2,200
Subscriptions to the club
12,300
Accumulated fund 1 April 20X7
8,400
Provision for depreciation as at 1 April 20X7:
Clubhouse
1,000
Furniture and fittings
340
Bank and cash
1,680
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