Vasant sport and social clubs financial year on Mar 31. The assets and liabilities of the club at dates stated as follows:

As on Mar 31, 2008
Rs

As on Mar 31, 2009
Rs

Equipment

50,000

56,000

Subscription in Arrears

4,000

3,600

Subscription in Advance

2,600

2,200

Creditors for Bar Stocks

7,000

8,600

Bar Stocks

16,000

12,000

Electricity Owning

2,010

2,800

Lottery Fund

1,000

Bank Balance

14,460

In the year to Mar 31, 2009 the cash receipts

Subscriptions (including Rs 1,200 of arrears from previous year)

42,000

Bar Trading

82,000

Annual Dinner/Dance Sale of Tickets

48,000

Sale of Lottery Tickets

3,600

In the same period the following payments have been made

Affiliation Fees (for four years)

2,000

Purchase of Equipment

16,000

Bar Stocks

41,000

Barman’s Wages

15,000

Catering (dinner/dance)

28,800

Hair of Baud

6,000

Lottery Prizes

1,200

Rent of Hall

30,000

Printing and Postage

4,000

Electricity

11,620

Honorary Secretary’s Expenses

2,440

Repairs to Equipment

6,000

Note: Subscription arrears of previous year written off Rs 800

Prepare:

(1) Bar Trading Account (2) Income and Expenditure Account for the year ending Mar 31, 2009 and (3) Balance Sheet as on that date.