On 1 January 2018, The Milham Sport Club had the following assets: RM 200 800 12,500 Cash at bank Bar Stocks Club house buildings During the year to 31 December 2019, the Club received and paid the following amounts: Receipts Subscriptions 2018 Subscriptions 2019 Bar income Visitors' fees Loan from bank Competition fees RM 3,500 380 6,000 650 5,500 820 Payments Rent and rates Extension to club house Bar purchases Secretarial expenses Interest on loan Bar expenses Games equipment Notes: - The bar stock on 31 December 2018 was RM900. The games equipment should be depreciated by 20%. RM 1,500 8,000 3,750 240 260 600 2,000 Required: a) Draw up the bar trading account for the year ended 31 December 2019. [5 marks] b) Draw up the statement of comprehensive income for the year ended 31 December 2019. [10 marks] c) Draw up the statement of financial positions as at 31 December 2019. [10 marks]