1.

(a) The Evergreen Golf Club offers life membership at an annual subscription

DO NOT WRITE IN THIS AREA

DO NOT WRITE IN THIS AREA

fee of $3 600 per person. The following information is available for the
Evergreen Golf Club for the year ended 31 March 2018.

Cash balance at 1 April 2017 1 750

Administrative expenses 12 775

For the annual social evening, 800 tickets were sold at a price of $250
each. However, payment has not yet been received for 30 tickets.

Social evening costs 60 895

Ground maintenance 39 430

Staff costs 46 900

The club has a total of 120 members. Ten of them each had $600
outstanding in subscription fees at year end. The remaining members

DO NOT WRITE IN THIS AREA

were all fully paid up for the year.
DO NOT WRITE IN THIS AREA

Bar takings 54 600

Bar costs 28 300

Required

Prepare, on the page below, the Receipts and Payments Account for
the Evergreen Golf Club for the year ended 31 March 2018. (13 marks)
DO NOT WRITE IN THIS AREA