The financial year of the Hillcrest Athletics Club ends on 30 April. In addition to providing training facilities for members, the club also runs a cafe for members and visitors.

The treasurer provided the following information.

At 1 May 2015 ($) At 30 April 2016 ($)

Subscriptions Prepaid 1 045 ---

Subscriptions Accrued 760 285

Rent, Rates and Insurance Prepaid 155 180

Cafe Inventory 790 850

Cafe Suppliers 1 292 1 137

During the year ended 30 April :

Amounts Received ($) Amounts Paid ($)

Subscriptions 16 910 Cafe Suppliers 7 998

Cafe Sales 10 430 Rent, Rates and Insurance 4 860

Proceeds of sale of old Equipments 1 059 New Equipments 16 300

General Expenses 14 794

During the year, all the equipment was sold and was replaced by new equipment. At the date of sale, the net book value of equipment was $956.

Equipment is depreciated by 15% per annum on the cost of equipment held at the end of each year. No depreciation is charged in the year of disposal.

Required

a) Prepare the income statement for the cafe for the year ended 30 April 2016.

b) Calculate the subscriptions for the year ended 30 April 2016.