SLD Fitness Club is a club that provides leisure and fitness services for residents of Lakeview Housing Estate. The main activity of the club to raise funds is to sell healthcare products. The following information is taken from the club's financial books:

1. Balances of asset and liability:

	31 March 2020	31 March 2021
	RM	RM
Equipment	23,960	28,500
Accounts Receivable (Debtors)	2,820	5,280
Healthcare product inventories	2,250	3,570
Annual membership fees in arrears	180	-
Annual membership fees in advance	-	220
Bank	4,726	25,771
Prepaid magazines and newspaper	-	80

1. Receipt and payment summary for the year ended 31 March 2021 is as follows:

Receipt	RM	Payment	RM
Annual membership fees	13,250	Equipment maintenance	440
Entrance fees	1,500	Equipment	1,820
Account receivables (debtors)	15,530	Family day expenses	2,250
Body building competition fees	14,825	Purchase of healthcare product inventories	13,525
Cash sales of healthcare products	4,500	Employee salaries	4,500
Studio rental	8,720	Magazines and Newspaper	185
		Body building competition expenses	14,335
		Donation	225

Additional information:

1. 1/3 of employee salaries are the wages paid to workers selling healthcare products
2. Equipment is depreciated at 10% annually using straight line method.
3. Entrance fees are considered as revenue income.
4. There is an unrecorded sales return of RM725.

Required:

Prepare;

a.Membership Fees Account.

(2 marks)

b.Accounts receivable (Debtors) Control Account.

(2 marks)

c.Healthcare Product Trading Accounts for the year ended 31 March 2021.

(4 marks)

d.Statement of Income and Expenditure for the year ended 31 March 2021.