The following is a summary of a cash book for the year ended 31 April 2012

Payments                              $              Receipts                                    $

Rent                                      625         bar sales                                    583

Rates                                     200         entrance fees                             60

Lighting                                  182         Members subscriptions                2, 220

Wages                                    760         Donations                                  350        

Printing and stationery             126

General expenses                    79

Creditors for bar purchases      430

Improvements to club house     388

Repairs                                   310

Additional information available from the records is as follows

                                                                                              31 April 2011       31April 2012

                                                                                               $                              $

Creditors for- wines and spirits                                                  190                         130

                            Printing                                                        12                           16

                            Wages                                                         27                           38

                            Lighting                                                        21                           37

                            Arrears of subscriptions                                89                           97

                            Subscriptions Paid in Advance                       45                           38

                            Bar Stock                                                    148                         123

                            Cash in hand                                               60                           72                         

                            Cash at bank                                                210

                            Premises                                                     7, 500

                            Fittings (net of depreciation)                          1, 740

Depreciation on fittings is to be provided at 10% on reducing balance.

Required:

a)      A combined cash/bank account for the year ended 31^st April 2012 and

b)      An income and expenditure account for the year ended 31^st April 2012, and  a statement of financial position as at that date.