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{"ops":[{"insert":"on 31 May 2018, the club\u2019s assets and liabilities were: Motor vehicle at N$ 14 500, Office equipment  at 2 800, Cash on hand N$ 80, Bank balance N$ 3 100 (overdrawn), Saving with Swabou N$ 100, Subscription in arrears N$ 1 260, Bar Creditor N$ 2 440 and Subscription received in advance N$ 200. club  also running a bar . 31 May 2019. Receipts Subscriptions received - For year ended 31 May 2018 1 060 - For year ended 31 May 2019 12 900 - For year ended 31 May 2020 570 Bar Sales 9 800 Donation Received 1 600  Payment bar supplies 5 200 Wages: Club Manager 6 300 Wages: Bar lady 1 220 Bar expense 810 Repairs  960 secretary expense 750 Transport expense  460  telephone expense. 31 May 2019 180 Bar Inventory 1 380 Drawings  11 400 Bar supplies  Owing 1 390 Depreciation expense: Motor Vehicle 600 Depreciation \n: Office equipment 250  a) Calculate accumulated fund at 31 May 2018 03 Marks b)\n c) bar trading as at 31 May 2019 & income and expenditure statement as at 31 May 2019  d) statement of financial position at 31 May 2019 \n"}]}

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