Equity shareholders' fund is

If a 10% dividend is approved, what is the dividend payable to ordinary shareholders?

A charitable club has the following figures:

N
Subscriptions received in 1991 2 800
Subscriptions unpaid in 1990 300
Subscriptions paid for 1992 150
Subscriptions due 1991 180

How much should be charged to the income and expenditure of this club as subscription for 1991?

Accumulated depreciation on the asset as at 31/12/81 was

THE BOOK VALUE OF THE ASSET AS AT 31/12/86 WAS