2023: The following trial balance of The Shire Golf Club was extracted from the books as on 31 December Dr Cr £ E Clubhouse Equipment Profits from raffles Subscriptions received Wages of bar staff Bar stocks 1 January 2023 Bar purchases and sales Greenkeepers' wages Golf professional's salary General expenses 142,000 18,600 6,508 183,400 29,200 9,400 41,300 84,600 21,500 37,000 910 Cash at bank Accumulated fund at 1 January 2023 ADDITIONAL NOTES 3,924 29,326 303,834 303,834 ii. fif. 1. Bar purchases and sales were on a cash basis. Bar stocks at 31 December 2023 were valued at i. £6,410. Subscriptions paid in advance by members at 31 December 2023 amounted to £1,870. Provide for depreciation of equipment £2,400. You are required to: (a) Draw up the bar trading account for the year ended 31 December 2023. (b) Draw up the income and expenditure account for the year ended 31 December 2023, and a balance sheet as at 31 December 2023. Page 1 of 3​