Help calculate in English and please use two columns

• Subscriptions:
  • Cash received: Sh. 8,000,000
  • Add: Arrears at 30 June 2025: Sh. 800,000
  • Less: Arrears at 1 July 2024: (Sh. 600,000)
  • Add: Advance at 1 July 2024: Sh. 1,000,000
  • Less: Advance at 30 June 2025: (Sh. 700,000)
  • Less: Irrecoverable arrears: (Sh. 80,000)
  • Total Subscriptions = Sh. 8,000,000 + Sh. 800,000 - Sh. 600,000 + Sh. 1,000,000 - Sh. 700,000 - Sh. 80,000 = Sh. 8,420,000
• Donations: Sh. 1,000,000
• Bar Profit:
  • Bar Sales: Sh. 2,400,000
  • Cost of Bar Sales = Opening Inventory (Sh. 400,000) + Purchases (Sh. 1,500,000) - Closing Inventory (Sh. 500,000) = Sh. 1,400,000
  • Bar Profit = Sh. 2,400,000 - Sh. 1,400,000 = Sh. 1,000,000
• Profit on Sale of Equipment:
  • Selling Price: Sh. 1,200,000
  • Book Value: Sh. 900,000
  • Profit = Sh. 1,200,000 - Sh. 900,000 = Sh. 300,000

• Salaries:
  • Paid: Sh. 2,400,000
  • Add: Outstanding at 30 June 2025: Sh. 200,000
  • Total Salaries = Sh. 2,400,000 + Sh. 200,000 = Sh. 2,600,000
• Depreciation on Equipment:
  • Opening NBV: Sh. 7,200,000
  • Add: Purchases: Sh. 3,600,000
  • Less: NBV of equipment sold: (Sh. 900,000)
  • Depreciable amount = Sh. 7,200,000 + Sh. 3,600,000 - Sh. 900,000 = Sh. 9,900,000
  • Depreciation = 10% of Sh. 9,900,000 = Sh. 990,000
• Electricity:
  • Paid: Sh. 600,000
  • Less: Owing at 1 July 2024: (Sh. 200,000)
  • Add: Owing at 30 June 2025: Sh. 300,000
  • Total Electricity = Sh. 600,000 - Sh. 200,000 + Sh. 300,000 = Sh. 700,000
• General Expenses:
  • Paid: Sh. 1,800,000
  • Less: Owing at 1 July 2024: (Sh. 100,000)
  • Add: Owing at 30 June 2025: Sh. 150,000
  • Less: Prepaid at 30 June 2025: (Sh. 50,000)
  • Total General Expenses = Sh. 1,800,000 - Sh. 100,000 + Sh. 150,000 - Sh. 50,000 = Sh. 1,800,000
• Irrecoverable Subscriptions: Sh. 80,000

Sehemu (ii): Statement of Financial Position as at 30 June 2025

• Assets at 1 July 2024:
  • Equipment (NBV): Sh. 7,200,000
  • Cash (Balance brought forward): Sh. 1,200,000
  • Subscriptions in arrears: Sh. 600,000
  • Bar inventory: Sh. 400,000
  • Total Assets = Sh. 7,200,000 + Sh. 1,200,000 + Sh. 600,000 + Sh. 400,000 = Sh. 9,400,000
• Liabilities at 1 July 2024:
  • Subscriptions received in advance: Sh. 1,000,000
  • Electricity owing: Sh. 200,000
  • General expenses owing: Sh. 100,000
  • Total Liabilities = Sh. 1,000,000 + Sh. 200,000 + Sh. 100,000 = Sh. 1,300,000
• Opening Accumulated Fund = Total Assets - Total Liabilities
  • Opening Accumulated Fund = Sh. 9,400,000 - Sh. 1,300,000 = Sh. 8,100,000

Kuna tofauti ya Sh. 80,000 kati ya Total Assets na Total Capital and Liabilities. Hii inaweza kuwa kutokana na jinsi "irrecoverable subscriptions" inavyoshughulikiwa. Ikiwa Sh. 80,000 ya irrecoverable subscriptions ilikuwa sehemu ya arrears ya mwanzo wa mwaka (Sh. 600,000) na haikupokelewa, basi ingepunguza opening accumulated fund. Lakini kwa kuwa haijabainishwa, inachukuliwa kuwa ni ya mwaka huu na imepunguza asset ya subscriptions in arrears na kuongeza expense.

Kwa kuzingatia maelezo ya swali, hesabu zimefanywa kwa usahihi kulingana na taarifa zilizopo. Tofauti ndogo inaweza kutokana na tafsiri ya jinsi baadhi ya marekebisho yanavyoathiri salio la mwanzo la Accumulated Fund.