According to the information provided:
Bar sales: D30,000
Bar purchases: D17,000
Opening stock: D1,400
Closing stock: D1,600
Rent: D1,200
To calculate the net profit on the bar, you can use the following formula:
Net Profit on Bar = Bar Sales - (Bar Purchases + Other Expenses + (Closing Stock - Opening Stock))
Net Profit on Bar = D30,000 - (D17,000 + D1,200 + (D1,600 - D1,400))
Net Profit on Bar = D30,000 - (D17,000 + D1,200 + D200)
Net Profit on Bar = D30,000 - D18,400
Net Profit on Bar = D11,600
Therefore, the net profit on the bar to be transferred to the income and expenditure account for the year ended 31st December 2021 is D11,600.
Hence, the correct answer is D11,600