The Millennium Social Club provides a meeting place for members. The club also runs a café for the sale of refreshments. The treasurer of the Millennium Social Club does not maintain a full set of double entry records, but has produced the following information for the year ended 30 April 2014. Receipts and Payments Account for the year ended 30 April 2014 Receipts $ Payments $ Balance b/d 2250 General expenses 7600 Subscriptions 5800 Rent 4000 Café takings 41000 Payments to café suppliers 12400 Donations 3100 Wages and employment taxes of café manager 14000 Heat and light 1000 Bank loan 2800 Purchase of equipment and fixtures 700 Balance c/d 9650 52150 52150 Balance b/d 9650 Additional information 1 Balances at: 1 May 2013 30 April 2014 $ $ Subscriptions in advance 750 400 Subscriptions in arrears — 600 Trade payables for café supplies 1250 1100 Inventory of café supplies 930 790 Heat and light due 520 720 Equipment and fixtures (at valuation) 11200 10100 8% Bank loan 10000 ? Café manager's wages and employment taxes due — ? 2 The café manager's wages and employment taxes for the month of April 2014 were outstanding. In April 2014 she had worked a total of 180 hours. 160 hours were paid at $6 per hour 20 hours were paid at time and a half Employee's tax and social security of $240 would be deducted from the gross pay. The Millennium Social Club would pay 10% of the café manager's gross pay as an employer's contribution to social security. 3 The 8% bank loan repayment included the interest due for the year. 4 Half of the heat and light relates to the café. 5 Half of the equipment and fixtures are used in the café. REQUIRED

1. (a)Calculate the café manager's net pay for April 2014.[3]
2. (b)Prepare the café income statement for the year ended 30 April 2014. Millennium Social Club Café Income Statement for the year ended 30 April 2014 [7]
3. (c)Prepare the income and expenditure account for the year ended 30 April 2014. Millennium Social Club Income and Expenditure Account for the year ended 30 April 2014 [10]