CLUB ACCOUNTS

Hi Sir!
Please help me with the following assignment problem concerning club accounts. im failing to balance the balance sheet. The question is as follows;

On 1 January 2008, The Golf Club had the following assets:
cash at bank $20,000
snack bar stocks $80,000
club house building $1,250,000

During the year to 31 Dec. 2009 the club received and paid the following amounts:

Receipts
subscriptions 2008 $350,000
subscriptions 2009 $ 38,000
snack bar income $600,000
visitors fees $65,000
loan from bank $550,000
competition fees $82,000

Payments
rent and rates $150,000
extension to club house $800,000
snack bar purchases $375,000
secretarial exp. $24,000
interest on loan $26,000
snack bar exp. $60,000
games equipment $200,000

Notes: The snack bar stock on 31 Dec. 2008 was $90,000. The games equipment should be depreciated by 20%.

Required:
(a) Draw up the bar trading account, income and expenditure account for the year ended 31 Dec. 2008, clearly showing the snack bar profit or loss.

(b) Prepare a balance sheet as at 31 Dec. 2008.