Extracted text: ABC sports and Social Club's financial year ends on 31st March. The assets and liabilities of the club at dates stated were as follow : At 31-3-2015 $ At 31-3-2014 $ Equipment Subscriptions in arrears Subscription in advance Creditors for Bar Stocks 25,000 2,000 1,300 3,500 8,000 1,050 28,000 1,800 1,100 4,300 6,000 1,400 ? Bar stocks Electricity owing Raffle (Lottery) Fund Bank Balance 500 7,230 ? For the year ending 31 March 2015, cash receipts and payments made were : $ $ 1,000 8,000 20,500 7,500 14,400 3,000 600 Affiliation fees (for four years) Subscriptions (including $ 600 of arrears from previous year) Bar takings Annual dinner/dance sale of tickets Sale of raffle tickets 21,000 Purchases of Equipment 41,000 Bar Stocks 24,000 Barman's Wages 1,800 Catering (dinner/dance) Hire of Band (dinner/dance) Raffle Prizes Rent of Hall Printing and Postage Eļectricity 15,000 2,000 5,810 1,220 3,000 Honorary Secretary's Expenses Repairs to Equipment Note. Subscription arrears of previous year written off $ 400. Prepare (i) A Bar Trading Account; (i) Income and Expenditure Account for the year ending 31st March 2015;