(a)[6]
Prepare the subscriptions account for the year ended 31 December 2020, then balance it and bring the balances down on 1 January 2021.
(b)[6]
Prepare the total shop trade payables account for the year ended 31 December 2020 so that the amount paid to shop trade payables can be calculated.
(c)[3]
Calculate the shop sales revenue for the year ended 31 December 2020.
(d)[5]
Advise the treasurer on whether renting part of the premises is the best way to improve cash flow, or whether other methods would be more suitable. Support your answer.