From the following particulars of Evergreen club, prepare Receipts and payments Account for the year ended 31
| (₹) | (₹) | ||
| Cash in Hand on 1st April,2018 | 50,000 | Newspaper and Magazines | 87,000 |
| Cash at Bank on 1st April,2018 | 3,40,000 | Sale of Old Newspaper | 12,000 |
| Subscriptions Received | 15,70,000 | Books Purchased | 3,40,000 |
| Donations Received | 2,80,000 | Sports Materials Purchased | 4,70,000 |
| Investments purchased | 5,00,000 | Interest on Investments Received | 50,000 |
| Rent paid | 50,000 | Honorarium to coaches | 1,50,000 |
| General Expenses | 2,30,000 | Cash in Hand on 31st March,2019 | 30,000 |
| Postage and stationery | 25,000 | Cash at Bank on 31st March ,2019 | ? |
Books of Evergreen Club
Receipts and Payments Account for the year ended March 31, 2019
| Receipts | Amount (Rs.) | Payments | Amount (Rs.) | ||
| Balance b/d | Investments Purchased | 5,00,000 | |||
| Cash in Hand | 50,000 | Rent Paid | 50,000 | ||
| Cash at Bank | 3,40,000 | 3,90,000 | General Expenses | 2,30,000 | |
| Subscription Received | 15,70,000 | Postage and Stationery | 25,000 | ||
| Donation Received | 2,80,000 | Newspapers and Magazines | 87,000 | ||
| Sale of Old Newspapers | 12,000 | Books Purchased | 3,40,000 | ||
| Interest on Investments Received | 50,000 | Sports Material Purchased | 4,70,000 | ||
| Honorarium to Coacher | 1,50,000 | ||||
| Balance c/d | |||||
| Cash in Hand | 30,000 | ||||
| Cash at Bank (Balancing Figure) | 4,20,000 | 4,50,000 | |||
| 23,02,000 | 23,02,000 |