This a summary of the transactions of the Keepfit Recreation Club for 20x1:

1. The bank statement on 1 January 20x1 showed a credit balance of R207.

2. Eighteen new members joined the club during 20x1 and paid an entrance fee of R12.

3. The annual subscription was R18. During 20x1, 94 members paid their 20x1 membership subscription fees, while six members were in arrears with their membership subscription fees for 20x1.

Eight members paid their membership subscription fees for 20x2 in advance and five members, who had not paid their membership subscription fees for 20x0, paid these during 20x1.

4. Maintenance of tennis courts and squash courts paid R362.

5. A cleaner received a monthly payment of R171.

6. Refreshments purchased, R138.40.

7. Sale of refreshments amounted to R196.20

8. Tennis balls bought, R184.

9. Sales of old tennis balls, R16.80.

10. Donations to charity, R40.

11. Proceeds from social functions, R630.

12. Expenses in connection with annual dance, R403.40

13. Honorarium paid to secretary/treasurer, R80.

14. Crockery bought, R36.

All payments were made by cheque.

You are required to:

Prepare the receipts and payments account for the year ended 31 December 20x1.