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Question 9.10. REQUIRED Prepare the statement of receipts and payments of Maynard Cycle Club (NPO) for the year ended 31 December 20.18. INFORMATION 1 . Membership fees Existing members Membership fees per member per annum, R100. New members New members who joined the club before 30 June 20.18, R100 per annum. New members who joined the club after 30 June 20.18, R50 per annum. 60 existing members paid their membership fees and 5 members had not paid their membership fees for 20.18. 10 new members joined the club before 30 June 20.18 and paid their membership fees. 5 new members joined the club after 30 June 20.18 and paid their membership fees. 8 members paid their 20.19 membership fees in 20.18. 3 members, whose membership fees were outstanding for 20.17 paid their membership fees in 20.18. 2. Entrance fees For all members the entrance fee is R150 per annum. 3. Balances on 1 January 20.18 Petty cash account Savings account 80 820 Bank statement credit balance 300 Summary of cash transactions for the year ended 31 December 20.18 R Date 4 Cycle trail renovations paid 500 5 Refreshments purchases 400 10 Refreshments sold 900 15 Cycle parts purchased 700 15 Cycle parts sold 450 20 Paid creditors 200 21 Annual Christmas party tickets sold 3 000 21 Christmas party expenses 1 800 22 Cycle jerseys - purchases 1 200 23 Wages paid 600 23 Paid club secretary 1 000 30 Bank charges, according to the bank statement 80 Additional information R W N - Outstanding wages 450 Honorarium to the cycle coach was granted but not yet paid 150 Balances on 31 December 20.18: 80 Petty cash Savings account (the balance included R190 interest) 4 000