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